material improvement of property
- material improvement of property
- esminis ilgalaikio turto pagerinimas
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Atlikti darbai, kurie padidino turimo ilgalaikio turto funkcijų apimtį arba reikšmingai pailgino nustatytą jo naudingo tarnavimo laiką ir (arba) pagerino naudingąsias savybes.
atitikmenys: angl. material improvement of fixed assets; material improvement of property
šaltinis Lietuvos Respublikos finansų ministro 2009 m. gruodžio 22 d įsakymas Nr. 1K-466 „Dėl finansų ministro 2008 m. gegužės 8 d. įsakymo Nr. 1K-174 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 12-ojo standarto patvirtinimo“ pakeitimo“ (Žin., 2010, Nr. 1-44)
Lithuanian dictionary (lietuvių žodynas).
2015.
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