појам лизинга

појам лизинга

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 asset, with or without further payment, when at the inception of the lease it is reasonably certain that the lessee will exercise the option.

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Besedna vrsta: noun
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Blossary:
Industrija/področje: Financial services
Category: Accountancy
Company:
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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.

стање на тржишту

Financial services; Accountancy

A condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price of the entity’s equity instruments, such ...