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bilješke (imenica, Financijske usluge, računovodstvo)
Bilješke sadrže informacije osim da je u izvještaju o financijskom položaju, izvještaj o sveobuhvatnoj dobiti, zaseban račun dobiti i gubitka (ako je predstavljen), izvještaj o promjenama kapitala i izvještaj o novčanom toku. Bilješke pružaju narativne opise ili disaggregations stavki prezentiranih u tim izvještajima i informacije o stavkama koje ne ispunjavaju uvjete za priznavanje u tim izvještajima.
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- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Financial services
- Category: Accountancy
- Company:
- Product:
- Acronym-Abbreviation:
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