Disclosure of changes in accounting policies in financial reporting of companies in Latvia
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The paper provides analysis of the changes that have taken place in Latvian ac-counting, financial policy and reporting over the last decade, including presenta-tion of the main legal and regulatory acts to illustrate these changes. It should be stressed that during this time the Latvian system of accounting and financial re-porting was revised in conformity with the European accounting regulations, and its legal foundations were created.
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