public sector entity controlled entity’s minority interest
- public sector entity controlled entity’s minority interest
- viešojo sektoriaus subjekto kontroliuojamo viešojo sektoriaus subjekto mažumos dalis
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Kontroliuojamo viešojo sektoriaus subjekto grynojo perviršio ar deficito arba grynojo pelno ar nuostolio ir grynojo turto arba nuosavo kapitalo dalis, tenkanti nekontroliuojantiems subjektams.
atitikmenys: angl. public sector entity controlled entity’s minority interest
šaltinis 14-ojo viešojo sektoriaus apskaitos ir finansinės atskaitomybės standarto „Jungimai ir investicijos į asocijuotuosius subjektus“ projektas
Lithuanian dictionary (lietuvių žodynas).
2015.
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