key management personnel

key management personnel
įmonės vadovas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Įmonės administracijos vadovas, valdybos, stebėtojų tarybos narys, kitas asmuo, turintys teisę planuoti ir kontroliuoti įmonės veiklą, jai vadovauti ir (ar) atsakyti už galutinius sprendimus. atitikmenys: angl. key management personnel šaltinis Viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2008 m. gruodžio 17 d. įsakymas Nr. VAS-14 „Dėl 30-ojo verslo apskaitos standarto „Susiję asmenys“ tvirtinimo“ (Žin., 2008, Nr. 148-5963)

Lithuanian dictionary (lietuvių žodynas). 2015.

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