pay back value

pay back value
atsiperkamoji vertė statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis 1. Didesnė iš šių verčių: turto grynoji realizavimo vertė arba jo naudojimo vertė. 2. Didesnė iš šių verčių: tikroji turto vertė atėmus pardavimo išlaidas arba to turto naudojimo vertė. atitikmenys: angl. pay back value; recoverable amount vok. Gewinnwert šaltinis 1. Lietuvos Respublikos finansų ministro 2009 m. gruodžio 22 d įsakymas Nr. 1K-466 „Dėl finansų ministro 2008 m. gegužės 8 d. įsakymo Nr. 1K-174 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 12-ojo standarto patvirtinimo“ pakeitimo“ (Žin., 2010, Nr. 1-44), 2. Viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2011 m. balandžio 14 d. įsakymas Nr. VAS-3 „Dėl 23-iojo verslo apskaitos standarto „Turto nuvertėjimas“ pakeitimo“ (Žin., 2011, Nr. 47-2266)

Lithuanian dictionary (lietuvių žodynas). 2015.

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