residual value of intangible assets
- residual value of intangible assets
- nematerialiojo turto likutinė vertė
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Suma, apskaičiuojama prie nematerialiojo turto įsigijimo ar pasigaminimo savikainos pridedant arba iš jos atimant visas nematerialiojo turto vertės pokyčių sumas ir atimant sukauptą amortizacijos sumą.
atitikmenys: angl. residual value of intangible assets
šaltinis Lietuvos Respublikos finansų ministro 2008 m. liepos 16 d. įsakymas Nr. 1K-238 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 13-ojo standarto patvirtinimo“ (Žin., 2008, Nr. 86-3438; 2010, Nr. 2-92); Viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2010 m. gruodžio 1 d. įsakymas „Dėl 13-ojo verslo apskaitos standarto „Nematerialusis turtas“ pakeitimo“ (Žin., 2010, Nr. 144-7398)
Lithuanian dictionary (lietuvių žodynas).
2015.
Look at other dictionaries:
nematerialiojo turto likutinė vertė — statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Suma, apskaičiuojama prie nematerialiojo turto įsigijimo ar pasigaminimo savikainos pridedant arba iš jos atimant visas nematerialiojo turto vertės pokyčių sumas … Lithuanian dictionary (lietuvių žodynas)
О — Обеспечение кредита (Security for credit, loan security, collateral) Обеспеченность производства запасами (number of days’, weeks’ stock) Обесценение активов (impairment of assets) … Экономико-математический словарь
Amortization (business) — For other uses of Amortization, see the Amortization disambiguation page. Amortization is the distribution of a single lump sum cash flow into many smaller cash flow installments, as determined by an amortization schedule. Unlike other repayment… … Wikipedia
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
Risk management — For non business risks, see risk, and the disambiguation page risk analysis Example of risk management: A NASA model showing areas at high risk from impact for the International Space Station. Risk management is the identification, assessment,… … Wikipedia
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to … Wikipedia
Royalties — Not to be confused with Royal family. Royalty cheque. Royalties (sometimes, running royalties, or private sector taxes) are usage based payments made by one party (the licensee ) to another (the licensor ) for the right to ongoing use of an asset … Wikipedia
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
