{"id":46,"date":"2017-06-21T12:44:51","date_gmt":"2017-06-21T12:44:51","guid":{"rendered":"https:\/\/gsls.lv\/?page_id=46"},"modified":"2017-06-21T12:46:43","modified_gmt":"2017-06-21T12:46:43","slug":"finansu-parskatu-revizija","status":"publish","type":"page","link":"https:\/\/gsls.lv\/?page_id=46","title":{"rendered":"Finan\u0161u p\u0101rskatu rev\u012bzija"},"content":{"rendered":"<p><strong>Rev\u012bzijas nepiecie\u0161am\u012bba<\/strong><\/p>\n<p>Ssabiedr\u012bbas sagatavoto gada p\u0101rskatu zv\u0113rin\u0101ts revidents revid\u0113 (p\u0101rbauda) un sniedz revidenta zi\u0146ojumu par veikt\u0101s rev\u012bzijas (p\u0101rbaudes) rezult\u0101tiem tikai \u0161\u0101dos gad\u012bjumos:<\/p>\n<p class=\"TV213 limenis2\">1) ja \u0161\u012bs sabiedr\u012bbas r\u0101d\u012bt\u0101ji divus gadus p\u0113c k\u0101rtas (gan k\u0101rt\u0113j\u0101, gan iepriek\u0161\u0113j\u0101 p\u0101rskata gad\u0101), bet jaunizveidotai sabiedr\u012bbai \u2014 pirm\u0101 p\u0101rskata gada bilances datum\u0101 p\u0101rsniedz divas no trim \u0161aj\u0101 punkt\u0101 min\u0113to krit\u0113riju robe\u017ev\u0113rt\u012bb\u0101m:<\/p>\n<p class=\"TV213 limenis3\">a) bilances kopsumma \u2014 800 000 <i>euro<\/i>,<\/p>\n<p class=\"TV213 limenis3\">b) neto apgroz\u012bjums \u2014 1 600 000 <i>euro<\/i>,<\/p>\n<p class=\"TV213 limenis3\">c) vid\u0113jais darbinieku skaits p\u0101rskata gad\u0101 \u2014 50;<\/p>\n<p class=\"TV213 limenis3\">2) ja \u0161\u012b sabiedr\u012bba ir koncerna m\u0101tes sabiedr\u012bba \u2014 neatkar\u012bgi no t\u0101, vai uz to attiecas vai neattiecas &#8220;Gada p\u0101rskatau un konsolid\u0113to gada p\u0101rskatu&#8221; likuma 64; 65; 66 vai 67. pant\u0101 min\u0113tais atbr\u012bvojums no pien\u0101kuma sagatavot konsolid\u0113to gada p\u0101rskatu;<\/p>\n<p class=\"TV213 limenis2\">3) ja \u0161\u012b sabiedr\u012bba ir publiskas personas kapit\u0101lsabiedr\u012bba, t\u0101s meitas sabiedr\u012bba vai publiski priv\u0101t\u0101 kapit\u0101lsabiedr\u012bba &#8220;Publiskas personas kapit\u0101la da\u013cu un kapit\u0101lsabiedr\u012bbu p\u0101rvald\u012bbas likuma&#8221; izpratn\u0113;<\/p>\n<p class=\"TV213 limenis2\">4) ja \u0161\u012b sabiedr\u012bba, piem\u0113rojot &#8220;Gada p\u0101rskatau un konsolid\u0113to gada p\u0101rskatu&#8221; likuma 13. panta piekt\u0101s da\u013cas 2. punktu, attiec\u012bgus finan\u0161u p\u0101rskata poste\u0146us ir atzinusi, nov\u0113rt\u0113jusi un nor\u0101d\u012bjusi finan\u0161u p\u0101rskat\u0101 saska\u0146\u0101 ar starptautiskajiem gr\u0101matved\u012bbas standartiem.<\/p>\n<p><strong>Revidentu birojs Gatis Sviklis L\u0101sma Svikle SIA pied\u0101v\u0101:<\/strong><\/p>\n<ul>\n<li>Finan\u0161u p\u0101rskatu rev\u012bzija saska\u0146\u0101 ar Latvijas likumdo\u0161anas pras\u012bb\u0101m;<\/li>\n<li>Finan\u0161u p\u0101rskatu rev\u012bzija saska\u0146\u0101 ar Starptautiskajiem finan\u0161u p\u0101rskatu standartiem;<\/li>\n<li>Praktiska pal\u012bdz\u012bba, sagatavojot finan\u0161u p\u0101rskatus saska\u0146\u0101 ar Latvijas likumdo\u0161anas pras\u012bb\u0101m vai Starptautiskajiem finan\u0161u p\u0101rskatu standartiem.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rev\u012bzijas nepiecie\u0161am\u012bba Ssabiedr\u012bbas sagatavoto gada p\u0101rskatu zv\u0113rin\u0101ts revidents revid\u0113 (p\u0101rbauda) un sniedz revidenta zi\u0146ojumu par veikt\u0101s rev\u012bzijas (p\u0101rbaudes) rezult\u0101tiem tikai \u0161\u0101dos gad\u012bjumos: 1) ja \u0161\u012bs sabiedr\u012bbas r\u0101d\u012bt\u0101ji divus gadus p\u0113c k\u0101rtas (gan k\u0101rt\u0113j\u0101, gan iepriek\u0161\u0113j\u0101 p\u0101rskata gad\u0101), bet jaunizveidotai sabiedr\u012bbai \u2014 pirm\u0101 p\u0101rskata gada bilances datum\u0101 p\u0101rsniedz divas no trim \u0161aj\u0101 punkt\u0101 min\u0113to krit\u0113riju robe\u017ev\u0113rt\u012bb\u0101m: &hellip; 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