effective interest method

apskaičiuotų palūkanų metodas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Amortizuotos finansinio turto ir finansinio įsipareigojimo savikainos nustatymo pagal apskaičiuotų palūkanų normą ir palūkanų pajamų ir sąnaudų paskirstymo per nustatytą laikotarpį metodas. atitikmenys: angl. effective interest method šaltinis Viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2009 m. lapkričio 11 d. įsakymas Nr. VAS-9„Dėl 18-ojo verslo apskaitos standarto „Finansinis turtas ir finansiniai įsipareigojimai“ tvirtinimo“ (Žin., 2009, Nr. 137-6053)

Lithuanian dictionary (lietuvių žodynas). 2015.

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