intangible assets of a public sector entity
- intangible assets of a public sector entity
- viešojo sektoriaus subjekto nematerialusis turtas
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Materialios formos neturintis, nuo kitų viešojo sektoriaus subjekto nematerialiojo turto vienetų atskiriamas nepiniginis turtas, kuriuo viešojo sektoriaus subjektas disponuoja ir kurį naudodamas numato gauti tiesioginės ir (arba) netiesioginės ekonominės naudos.
atitikmenys: angl. intangible assets of a public sector entity
šaltinis Lietuvos Respublikos finansų ministro 2009 m. gruodžio 31 d. įsakymas Nr. 1K-495 „Dėl finansų ministro 2008 m. liepos 16 d. įsakymo Nr. 1K-238 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 13-ojo standarto patvirtinimo“ pakeitimo“ (Žin., 2010, Nr. 2-92)
Lithuanian dictionary (lietuvių žodynas).
2015.
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