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

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

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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 ...

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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
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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 ...

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

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