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мерење

The process of determining the monetary amounts at which the elements of the financial statements are to be recognised and carried in the balance sheet of financial position and income statement of comprehensive income.

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дисконтинуирано мерење
علم النفس; تحليل السلوك

Непотпуно мерење у коме нису забележени сви одговори у току периода посматрања.

подводно мерење
لياقة بدنية; تخفيف الوزن

A research method for estimating body fat. A person is placed in a tank, underwater, and weighed. By comparing weight underwater with weight on land, one can get a very good ...

мерење времена
قياس الزمن; الساعة

The presumed-unvarying flow of time is measurable differentially by observing a constant-rate process such as the movement of the sun's shadow on an equatorial sundial, or ...

мерење лишајевима
علوم الأرض; جيولوجيا

Метод сазнавања који користи стопу раста неких врста лишајева као показатељ старости подлоге на којој лишај ...

појам лизинга
خدمات مالية; علم المحاسبة

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
خدمات مالية; علم المحاسبة

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
خدمات مالية; علم المحاسبة

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
خدمات مالية; علم المحاسبة

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
خدمات مالية; علم المحاسبة

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 ...

кредити који се могу платити
خدمات مالية; علم المحاسبة

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

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