одговорност адекватности теста

одговорност адекватности теста

An assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows.

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законска обавеза

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An obligation that derives from: (a) a contract (through its explicit or implicit terms); (b) legislation; or (c) other operation of law.

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кредити и потраживања

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кредити који се могу платити

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Financial liabilities other than short-term trade payables on normal credit terms.

стање на тржишту

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A condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price of the entity’s equity instruments, such ...