state and municipality controlled entity
- state and municipality controlled entity
- valstybės ir (arba) savivaldybės kontroliuojamas subjektas
statusas Aprobuotas
sritis buhalterinė apskaita ir finansinė atskaitomybė
apibrėžtis Valstybės įmonė, savivaldybės įmonė, akcinė ir (arba) uždaroji akcinė bendrovė, kurių akcijų, suteikiančių daugiau kaip 50 procentų balsų priimant sprendimus, turi valstybė, savivaldybė arba kitas viešojo sektoriaus subjektas.
atitikmenys: angl. state and municipality controlled 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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