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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