en

conservatism principle

1

Terminological databases

EKI terminibaas Esterm

ID 691084 Last modified 30.12.2004
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Domain banking systems & trust companiesstock exchange & capital marketaccountancy & commercial arithmetics
principle of conservatism preferred
prudence principle
  • aruandeid tuleb koostada ettevaatlikult ja kaalutletult. Kui on teada või on tõenäoline, et varade reaalväärtus on madalam raamatupidamises kajastatud väärtusest, siis tuleb nad alla hinnata. Ühtlasi tuleb arvesse võtta kõik teadaolevad ja potentsiaalsed kohustused.
  • The major consequences of the principle of conservatism are (1) the understatement of asset values and owners' equity, (2) the understatement of current income, and (3) the overstatement of future income, other things being equal.
konservatiivsuse printsiip
Usage examples
  • Ajutine haldur määrab, konservatiivsuse printsiibist lähtudes, kindlaks võlgnikuks oleva krediidiasutuse varade õige ja õiglase väärtuse ja esitab vastavad dokumendid kohtule koos ajutise halduri aruandega.
principle of conservatism preferred
Usage examples
  • The major consequences of the principle of conservatism are (1) the understatement of asset values and owners' equity, (2) the understatement of current income, and (3) the overstatement of future income, other things being equal.
prudence principle

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