период стицања

An extended interval of time, understood usually within the context of an identifiable geographic region, characterized by a specific set of cultural, economic, social or ...

појам лизинга

Finansal hizmetler; Muhasebe

The non-cancellable period for which the lessee has contracted to lease the asset together with any further terms for which the lessee has the option to continue to lease the ...

законска обавеза

Finansal hizmetler; Muhasebe

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

увећано задужење услед веће каматне стопе

Finansal hizmetler; Muhasebe

The rate of interest the lessee would have to pay on a similar lease or, if that is not determinable, the rate that, at the inception of the lease, the lessee would incur to ...

одговорност адекватности теста

Finansal hizmetler; Muhasebe

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 ...

кредити и потраживања

Finansal hizmetler; Muhasebe

Non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or ...