Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] In addition, the acquirer: (a) adjusts the gross carrying amount of the goodwill and the related accumulated amortisation to the amounts that would have been recorded if the deferred tax asset hadbeen recognised as an identifiable asset at the date of the business combination [..]
Avots: Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)