пропорционална консолидација

пропорционална консолидација

A method of accounting and reporting whereby a venturer’s share of each of the assets, liabilities, income and expenses of a jointly controlled entity is combined line by line with similar items in the venturer’s financial statements or reported as separate line items in the venturer’s financial statements.

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Частина мови: noun
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Галузь/тема: Financial services
Category: Accountancy
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консолидација

Textiles; Manufactured fibers

Application of heat and pressure to form composite structures.

појам лизинга

Financial services; Accountancy

The non-cancellable period for which the lessee has contracted to lease the asset together with any further terms for which the lessee has the option to continue to lease the ...

законска обавеза

Financial services; Accountancy

An obligation that derives from: (a) a contract (through its explicit or implicit terms); (b) legislation; or (c) other operation of law.

увећано задужење услед веће каматне стопе

Financial services; Accountancy

The rate of interest the lessee would have to pay on a similar lease or, if that is not determinable, the rate that, at the inception of the lease, the lessee would incur to ...

одговорност адекватности теста

Financial services; Accountancy

An assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible ...

кредити и потраживања

Financial services; Accountancy

Non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or ...

кредити који се могу платити

Financial services; Accountancy

Financial liabilities other than short-term trade payables on normal credit terms.

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Галузь/тема: Food (other) Category: Herbs & spices

Матичњак

herb (fresh sprigs) Description: Mint-like leaves, also called balm. Sweet, lemon flavor with a citrus scent. Uses: Jams and jellies, salads, soups, ...