Iskani niz je bil najden v IZTOČNICAH:
rate ruling on the date of acquisition
Business organisation
Accounting
da
anskaffelseskurs
de
am Tag der Anschaffung geltender Kurs
el
ισχύουσα τιμή κατά την ημέρα απόκτησης
es
cambio en vigor en la fecha de adquisición
fr
cours en vigueur à la date d'acquisition
nl
koers van de aanschaffingsdatum
Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.
Accounting
de
Niederstwertprinzip
fr
principe de la valeur minimum
it
principio del valore inferiore