raamatupidamise aruandes avalikustatav informatsioon peab olema esitatud nii, et see oleks ülevaatlik ja üheselt mõistetav aruande kasutajatele, kellel on aruandest arusaamiseks piisavad finantsalased teadmised
the information disclosed in financial statements shall be concise and unambiguous to users of the statement who have sufficient financial knowledge to understand the statement
Raamatupidamiskohustuslane peab järgima arusaadavuse printsiipi, sest raamatupidamise aruannet koostatakse laia ringi aruande kasutajate informeerimiseks (sh ettevõtte omanikud ja kreeditorid, töötajad, äripartnerid, avalikkus, riiklikud institutsioonid), seetõttu kasutatakse ülevaatlikkuse ja arusaadavuse huvides aruandes ühesugust terminoloogiat ning vältima peab ettevõtte sisest spetsiifilist keelekasutust.
Understandability principle means that financial statement is prepared to inform a wide range of users of these statements (incl. entity’s owners and creditors, employees, business partners, the general public, state institutions). Consistent terminology is used for the sake of informativeness and understandability throughout the financial statements. In preparing the financial statement, it should be kept in mind that they be also easily legible and understandable to external users who may not be familiar with the day-to-day activities of the entity. As a result, the financial statements shall be prepared so that they avoid entity-specific use of language that may not be understandable to external readers.
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