cash equivalents

cash equivalents
pinigų ekvivalentai statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Trumpalaikės (iki trijų mėnesių) likvidžios investicijos, kurios gali būti greitai iškeičiamos į tam tikras pinigų sumas ir kurių vertės pokyčio rizika yra nereikšminga. Investicijos į nuosavybės vertybinius popierius nepriskiriamos prie pinigų ekvivalentų. atitikmenys: angl. cash equivalents 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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