Financial Reporting on Impairment of NonCash-Generating Assets by Public Sector
Medzinárodné účtovné štandardy pre verejný sektor IPSAS 21 (International Public Sector Accounting Standards). Opis a analýza poznatkov o požiadavkách na postupy, ktoré účtovná jednotka verejného sektora uplatňuje pri určovaní, či došlo k zníženiu hodnoty majetku neurčeného na zabezpečenie príjmov (...
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