{"id":57,"date":"2017-06-21T12:52:12","date_gmt":"2017-06-21T12:52:12","guid":{"rendered":"https:\/\/gsls.lv\/?page_id=57"},"modified":"2017-06-21T13:00:22","modified_gmt":"2017-06-21T13:00:22","slug":"finansu-parskatu-ierobezota-parbaude","status":"publish","type":"page","link":"https:\/\/gsls.lv\/?page_id=57","title":{"rendered":"Finan\u0161u p\u0101rskatu ierobe\u017eot\u0101 p\u0101rbaude"},"content":{"rendered":"<p><strong>Gada p\u0101rskata ierobe\u017eot\u0101 p\u0101rbaude nepiecie\u0161ama<\/strong><\/p>\n<p>Mazas sabiedr\u012bbas gada p\u0101rskata ierobe\u017eoto p\u0101rbaudi veic un revidenta p\u0101rbaudes zi\u0146ojumu sniedz zv\u0113rin\u0101ts revidents atbilsto\u0161i likumam &#8220;Par zv\u0113rin\u0101tiem revidentiem&#8221;, ja \u0161\u012b maz\u0101 sabiedr\u012bba atbilst abiem \u0161\u0101diem nosac\u012bjumiem:<\/p>\n<p class=\"TV213 limenis2\">1) uz \u0161o mazo sabiedr\u012bbu neattiecas &#8220;Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu&#8221;\u00a0likuma 91. panta otr\u0101s da\u013cas nosac\u012bjumi, saska\u0146\u0101 ar kuriem gada p\u0101rskats pak\u013caujams zv\u0113rin\u0101ta revidenta rev\u012bzijai (p\u0101rbaudei);<\/p>\n<p class=\"TV213 limenis2\">2) \u0161\u012bs maz\u0101s sabiedr\u012bbas r\u0101d\u012bt\u0101ji bilances datum\u0101 divus gadus p\u0113c k\u0101rtas p\u0101rsniedz divas no \u0161\u0101d\u0101m robe\u017ev\u0113rt\u012bb\u0101m:<\/p>\n<p class=\"TV213 limenis3\">a) bilances kopsumma \u2014 400 000 <i>euro<\/i>,<\/p>\n<p class=\"TV213 limenis3\">b) neto apgroz\u012bjums \u2014 800 000 <i>euro<\/i>,<\/p>\n<p class=\"TV213 limenis3\">c) vid\u0113jais darbinieku skaits p\u0101rskata gad\u0101 \u2014 25.<\/p>\n<p class=\"TV213\">(3) Maza sabiedr\u012bba sava gada p\u0101rskata p\u0101rbaudei ir ties\u012bga izv\u0113l\u0113ties vai nu ierobe\u017eotu p\u0101rbaudi, vai ar\u012b &#8220;Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu&#8221;\u00a0likuma likuma 91. pant\u0101\u00a0noteikto zv\u0113rin\u0101ta revidenta rev\u012bziju (p\u0101rbaudi), lai sa\u0146emtu zv\u0113rin\u0101ta revidenta zi\u0146ojumu par veikt\u0101s rev\u012bzijas (p\u0101rbaudes) rezult\u0101tiem.<\/p>\n<p><strong>Revidentu birojs Gatis Sviklis L\u0101sma Svikle SIA pied\u0101v\u0101:<\/strong><\/p>\n<ul>\n<li>Finan\u0161u\u00a0p\u0101rskatu\u00a0ierobe\u017eoto\u00a0p\u0101rbaudi saska\u0146\u0101 ar saska\u0146\u0101 ar Latvijas Republikas ties\u012bbu aktu pras\u012bb\u0101m un\u00a02400.\u00a0Starptautisko p\u0101rbaudes uzdevumu standartu;<\/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","protected":false},"excerpt":{"rendered":"<p>Gada p\u0101rskata ierobe\u017eot\u0101 p\u0101rbaude nepiecie\u0161ama Mazas sabiedr\u012bbas gada p\u0101rskata ierobe\u017eoto p\u0101rbaudi veic un revidenta p\u0101rbaudes zi\u0146ojumu sniedz zv\u0113rin\u0101ts revidents atbilsto\u0161i likumam &#8220;Par zv\u0113rin\u0101tiem revidentiem&#8221;, ja \u0161\u012b maz\u0101 sabiedr\u012bba atbilst abiem \u0161\u0101diem nosac\u012bjumiem: 1) uz \u0161o mazo sabiedr\u012bbu neattiecas &#8220;Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu&#8221;\u00a0likuma 91. panta otr\u0101s da\u013cas nosac\u012bjumi, saska\u0146\u0101 ar kuriem gada p\u0101rskats pak\u013caujams &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/gsls.lv\/?page_id=57\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Finan\u0161u p\u0101rskatu ierobe\u017eot\u0101 p\u0101rbaude&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-57","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Finan\u0161u p\u0101rskatu ierobe\u017eot\u0101 p\u0101rbaude - gsls<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gsls.lv\/?page_id=57\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Finan\u0161u p\u0101rskatu ierobe\u017eot\u0101 p\u0101rbaude - gsls\" \/>\n<meta property=\"og:description\" content=\"Gada p\u0101rskata ierobe\u017eot\u0101 p\u0101rbaude nepiecie\u0161ama Mazas sabiedr\u012bbas gada p\u0101rskata ierobe\u017eoto p\u0101rbaudi veic un revidenta p\u0101rbaudes zi\u0146ojumu sniedz zv\u0113rin\u0101ts revidents atbilsto\u0161i likumam &#8220;Par zv\u0113rin\u0101tiem revidentiem&#8221;, ja \u0161\u012b maz\u0101 sabiedr\u012bba atbilst abiem \u0161\u0101diem nosac\u012bjumiem: 1) uz \u0161o mazo sabiedr\u012bbu neattiecas &#8220;Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu&#8221;\u00a0likuma 91. panta otr\u0101s da\u013cas nosac\u012bjumi, saska\u0146\u0101 ar kuriem gada p\u0101rskats pak\u013caujams &hellip; 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