financial assets for sale

financial assets for sale
parduoti laikomas finansinis turtas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Finansinis turtas, kuris buvo įsigytas parduoti arba siekiant gauti pelno iš jo kainos svyravimų, ir kitas finansinis turtas, kuris nepriskiriamas prie iki išpirkimo termino laikomo finansinio turto ar paskolų ir gautinų sumų. atitikmenys: angl. available-for-sale financial assets; financial assets for sale šaltinis Lietuvos Respublikos finansų ministro 2009 m. gruodžio 11 d. įsakymas Nr. 1K-444 „Dėl finansų ministro 2008 m. birželio 27 d. įsakymo Nr. 1K-223 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 17-ojo standarto patvirtinimo“ pakeitimo“ (Žin., 2009, Nr. 149-6697)

Lithuanian dictionary (lietuvių žodynas). 2015.

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  • available-for-sale financial assets — parduoti laikomas finansinis turtas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Finansinis turtas, kuris buvo įsigytas parduoti arba siekiant gauti pelno iš jo kainos svyravimų, ir kitas finansinis turtas …   Lithuanian dictionary (lietuvių žodynas)

  • Available for sale — (AFS) is an accounting term used to classify financial assets.AFS is one of the three general classifications, along with held for trading and held to maturity, under United States of America (U.S.) generally accepted accounting principles (US… …   Wikipedia

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  • Sale — 1) In general, a transaction between two parties where the buyer receives goods (tangible or intangible), services and/or assets in exchange for money. 2) An agreement between a buyer and seller on the price of a security. Every day, millions of… …   Investment dictionary

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