мерење

мерење

The process of determining the monetary amounts at which the elements of the financial statements are to be recognised and carried in the balance sheet of financial position and income statement of comprehensive income.

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Industry/Domain: Financial services
Category: Accountancy
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Related terms

дисконтинуирано мерење

Psychology; Behavior analysis

Непотпуно мерење у коме нису забележени сви одговори у току периода посматрања.

подводно мерење

Fitness; Weight loss

A research method for estimating body fat. A person is placed in a tank, underwater, and weighed. By comparing weight underwater with weight on land, one can get a very good ...

мерење времена

Chronometry; Clock

The presumed-unvarying flow of time is measurable differentially by observing a constant-rate process such as the movement of the sun's shadow on an equatorial sundial, or ...

мерење лишајевима

Earth science; Geology

Метод сазнавања који користи стопу раста неких врста лишајева као показатељ старости подлоге на којој лишај ...

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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