public sector entity associated entity
- public sector entity associated entity
- viešojo sektoriaus subjekto asocijuotasis subjektas
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Subjektas, kuriam viešojo sektoriaus subjektas daro reikšmingą poveikį. Reikšmingas poveikis yra tada, kai viešojo sektoriaus subjektas turi kito subjekto dalyvių susirinkime ne mažiau kaip 20 procentų, bet ne daugiau kaip 50 procentų balsų priimant sprendimus arba kitais viešojo sektoriaus apskaitos ir finansinės atskaitomybės standartų nustatytais atvejais.
atitikmenys: angl. public sector entity associated entity
šaltinis Lietuvos Respublikos finansų ministro 2009 m. gruodžio 24 d. įsakymas Nr. 1K-476 „Dėl finansų ministro 2007 m. gruodžio 28 d. įsakymo Nr. 1K-388 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 1-ojo standarto patvirtinimo“ pakeitimo“ (Žin., 2009, Nr. 157-7103)
Lithuanian dictionary (lietuvių žodynas).
2015.
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