business combination

business combination
verslo jungimas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Teisės daryti tiesioginį ar netiesioginį lemiamą poveikį kitai įmonei įgijimas, verslo įsigijimas, įmonių reorganizavimas prijungimo ar sujungimo būdu. atitikmenys: angl. business combination ryšiai: susijęs terminaslemiamas poveikis įmonei šaltinis Audito ir apskaitos tarnybos direktoriaus 2013 m. kovo 8 d. įsakymas Nr. VAS-3 „Dėl 14-ojo verslo apskaitos standarto „Verslo jungimai“ tvirtinimo“ (Žin., 2013, Nr. 28-1375)

Lithuanian dictionary (lietuvių žodynas). 2015.

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