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GİZLİ YEDEK
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GİZLİ YEDEK
(Dictionary of Economics) :
İşletme yönetimi kararı ile, varlıkların olduğundan daha az değerlenmesini sağlayarak yaratılan ve bu nedenle ortaya çıkan bilançoda gösterilmemiş öz sermaye kısmıdır. Varlık değerini olduğundan düşük düzeylere indirerek, ya da olduğundan yüksek göstererek gizli yedek yaratılabilir. Gizli yedek yaratma uygulamada sıkça rastlanmayan bir yöntemdir.
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CAPITAL CONSUMPTION ALLOWANCES
GİZLİ YEDEK
überschätzen
saatçi
grief-stricken
bit interleaving
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CARİN
precedentemente
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