пословни циклус

The number of times per second, measured in Hertz (Hz), that a conductor carrying A.C. returns to the same frequency; generally 60Hz cycle A.C. is supplied.

појам лизинга

Finanzdienstleistungen; Rechnungswesen

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

Finanzdienstleistungen; Rechnungswesen

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

Finanzdienstleistungen; Rechnungswesen

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

Finanzdienstleistungen; Rechnungswesen

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

Finanzdienstleistungen; Rechnungswesen

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 ...