realized change in exchange rate
- realized change in exchange rate
- realizuotas valiutos kursų pokytis
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Valiutinių ūkinių operacijų rezultatas, susidarantis dėl nevienodo valiutos kurso ūkinės operacijos registravimo ir atsiskaitymo dieną.
atitikmenys: angl. realized change in exchange rate
šaltinis Lietuvos Respublikos finansų ministro 2008 m. sausio 9 d. įsakymas Nr. 1K-011 „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 5-ojo standarto patvirtinimo“ (Žin., 2008, Nr. 5-190); Viešosios įstaigos Audito ir apskaitos tarnybos direktoriaus 2010 m. birželio 4 d. įsakymu Nr. VAS-14 „Dėl 5-ojo verslo apskaitos standarto „Pinigų srautų ataskaita“ tvirtinimo“ (Žin., 2010, Nr. 68-3431)
Lithuanian dictionary (lietuvių žodynas).
2015.
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