пословни циклус

The number of times per second, measured in Hertz (Hz), that a conductor carrying A.C. returns to the same frequency; generally 60Hz cycle A.C. is supplied.

појам лизинга

Servizi finanziari; Contabilità

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

Servizi finanziari; Contabilità

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

Servizi finanziari; Contabilità

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

Servizi finanziari; Contabilità

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

Servizi finanziari; Contabilità

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 ...