monetary items


monetary items
 денежные статьи; денежные средства, активы и обязательства в фиксированных или определяемых суммах; разграничение денежных и неденежных статей используется для учета в условиях инфляции; для денежных статей определяются прибыли или убытки от изменения общей покупательной способности денег.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • Монетарные статьи (MONETARY ITEMS)  — 1 Денежные активы или обязательства, являющиеся постоянными в денежном выражении, обычно их стоимость зафиксирована в договоре на определенную сумму денег. Примерами денежных активов и обязательств могут служить денежные средства, а также счета и …   Словарь терминов по управленческому учету

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