en

presentation currency of the financial statements

1

Terminological databases

Finants- ja maksuarvestuse terminibaas

ID 1143481 Last modified 27.06.2025
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Domain accountancy & debiting
  • vääring, milles ettevõte avaldab oma aruandeid
  • the currency in which an entity presents its financial statements
aruande esitusvaluuta
Usage examples
  • Raamatupidamise seaduse kohaselt koostatud aruande esitusvaluutaks on Eestis ametlikult kehtiv vääring. Üldjuhul toimub ka Eesti ettevõtete majandustehingute jooksev arvestus Eestis ametlikult kehtivas vääringus (arvestusvaluuta), kuna selle vääringu kasutamine võimaldab kõige objektiivsemalt peegeldada Eesti majanduskeskkonnaga seotud riske.
presentation currency of the financial statements
Usage examples
  • The presentation currency of financial statements prepared pursuant to the Accounting Act is the official currency of Estonia. Economic transactions of companies in Estonia are generally conducted in the official currency of Estonia (functional currency), as the use of this currency enables the most objective reflection of the risks related to the economic environment of Estonia.

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