raamatupidamiskohustuslase valitseva mõju all olev ressurss, mis on tekkinud minevikusündmuste tagajärjel ning mis eeldatavalt toob tulevikus majanduslikku kasu
resources under the dominant influence of an accounting entity which were created as a result of past events and which are expected to bring future economic benefits
The objective of the annual reports was to give a true and fair view of the accounting entity’s assets, liabilities, owners’ equity and profit/loss for the accounting period.
