prospective application

prospective application
perspektyvinis būdas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Apskaitos politikos ir apskaitinio įvertinimo keitimo ir apskaitos klaidų taisymo būdas, kai keitimai ir taisymai daromi ataskaitinį laikotarpį ir būsimais ataskaitiniais laikotarpiais. atitikmenys: angl. prospective application šaltinis Viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2011 m. gruodžio 23 d. įsakymas Nr. VAS-21 „Dėl 7-ojo verslo apskaitos standarto „Apskaitos politikos, apskaitinių įvertinimų keitimas ir klaidų taisymas“ tvirtinimo“ (Žin., 2011, 161-7678)

Lithuanian dictionary (lietuvių žodynas). 2015.

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