reserve of fair value

reserve of fair value
tikrosios vertės rezervas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Viešojo sektoriaus subjekto grynojo turto vertės pokyčio, susidarančio dėl viešojo sektoriaus subjekto ilgalaikio materialiojo turto tikrosios vertės pasikeitimo, suma. atitikmenys: angl. reserve of fair value šaltinis Lietuvos Respublikos finansų ministro įsakymas „Dėl viešojo sektoriaus apskaitos ir finansinės atskaitomybės 4-ojo standarto patvirtinimo“ (Žin., 2007, Nr. 136-5539)

Lithuanian dictionary (lietuvių žodynas). 2015.

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