retrospective application
- retrospective application
- retrospektyvinis būdas
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Apskaitos politikos keitimo ir esminių apskaitos klaidų taisymo būdas, kai keitimai ir taisymai daromi ne tik ataskaitinį laikotarpį ir būsimaisiais ataskaitiniais laikotarpiais, bet taisoma ir lyginamoji finansinių ataskaitų informacija.
atitikmenys: angl. retrospective 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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