садашња вредност

The relative darkness or lightness of a color. White represents the highest value, black the lowest, and greys all possible values in between. Every hue has an inherent value (e. ...

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 ...