all-financial resources concept


all-financial resources concept
учет концепция "все (финансовые) ресурсы"* (базовая концепция составления отчета о движении денежных средств: в отчете должны отражаться не только хозяйственные операции, напрямую связанные с движением денежных средств или изменениями других статей оборотного капитала предприятия, но и все операции, напрямую не влияющие на оборотный капитал, но приводящие к изменению объема привлеченных и использованных финансовых средств, напр., покупка объекта основных средств за счет долгосрочного займа)
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Англо-русский экономический словарь.

Смотреть что такое "all-financial resources concept" в других словарях:

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