proprietary view

proprietary view
взгляд собственника на предприятие

когда внимание обращается на долю собственника, определяемую как разница между активами (assets) и пассивами (liabilities). Противоположным является entity view - взгляд хозяйственника

Специализированный англо-русский словарь бухгалтерских терминов. .

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