changes in accounting estimates


changes in accounting estimates
apskaitinio įvertinimo keitimas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Įmonės turto nusidėvėjimo (amortizacijos) skaičiavimo, taip pat turto ir įsipareigojimų balansinės vertės patikslinimas atsižvelgiant į naują informaciją apie turto ir įsipareigojimų dabartinę būklę ar būsimą naudą. atitikmenys: angl. changes in accounting estimates šaltinis Viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2011 m. gruodžio 23 d. įsakymas Nr. VAS-21 „Dėl 7-ojo verslo apskaitos standarto „Apskaitos politikos, apskaitinių įvertinimų keitimas ir klaidų taisymas“ tvirtinimo“ (Žin., 2011, 161-7678)

Lithuanian dictionary (lietuvių žodynas). 2015.

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