inventories of a public sector entity
- inventories of a public sector entity
- viešojo sektoriaus subjekto atsargos
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Viešojo sektoriaus subjekto turtas, kurį viešojo sektoriaus subjektas per vienus metus sunaudoja pajamoms uždirbti ar viešosioms paslaugoms teikti arba kuris yra laikomas numatant jį parduoti ar paskirstyti vykdant įprastą veiklą, išskyrus ilgalaikį turtą, kurį numatoma per 12 mėnesių perduoti kitiems viešojo sektoriaus subjektams, taip pat viešojo sektoriaus subjekto ūkinis inventorius, nebaigta gaminti produkcija ir nebaigtos teikti paslaugos pagal trumpalaikes sutartis.
atitikmenys: angl. inventories of a public sector entity
šaltinis Lietuvos Respublikos finansų ministro 2008 m. birželio 20 d. įsakymas Nr. 1K-220 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 8-ojo standarto patvirtinimo“ (Žin., 2008, Nr. 75-2967; 2009, Nr. 151-7104)
Lithuanian dictionary (lietuvių žodynas).
2015.
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