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одговорност адекватности теста

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 assets decreased), based on a review of future cash flows.

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одговорност
교육; 교수

Процеси који се користе да се покаже да институције и појединци испуњавају своје обавезе.

одговорност
비즈니스 서비스; 프로젝트 관리

The duties, assignments, and accountability for results associated with a designated position in the organization.

појам лизинга
금융 서비스; 회계 업무

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
금융 서비스; 회계 업무

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
금융 서비스; 회계 업무

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 ...

кредити и потраживања
금융 서비스; 회계 업무

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
금융 서비스; 회계 업무

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

стање на тржишту
금융 서비스; 회계 업무

A condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price of the entity’s equity instruments, such ...

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