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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