заједничка контрола

Management of a computer and its processing abilities so as to maintain order as tasks and activities are carried out. Control applies to measures designed to ensure error-free ...

контрола

Automatisation; Automatisation industrielle

1) To cause a machine or process to function in a predetermined manner. 2) To energize or de-energize an output, or to set a data table bit to on or off, by means of the user ...

појам лизинга

Services financiers; Comptabilité

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

Services financiers; Comptabilité

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

Services financiers; Comptabilité

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

Services financiers; Comptabilité

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

Services financiers; Comptabilité

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 ...