acquisition or production cost
- acquisition or production cost
- įsigijimo ar pasigaminimo savikaina
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Sumokėta ar mokėtina pinigų ar pinigų ekvivalentų suma ar kito mainais atiduoto ar sunaudoto turto vertė įsigyjant ar pasigaminant turtą.
atitikmenys: angl. acquisition or production cost
vok. Selbstkosten des Erwebs
šaltinis Lietuvos Respublikos finansų ministro 2009 m. gruodžio 24 d. įsakymas Nr. 1K-476 „Dėl finansų ministro 2007 m. gruodžio 28 d. įsakymo Nr. 1K-388 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 1-ojo standarto patvirtinimo“ pakeitimo“ (Žin., 2009, Nr. 157-7103); viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2008 m. rugsėjo 16 d. įsakymas Nr. VAS-9 „Dėl 12-ojo verslo apskaitos standarto „Ilgalaikis materialusis turtas“ naujos redakcijos“ (2008, Nr. 109-4183)
Lithuanian dictionary (lietuvių žodynas).
2015.
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