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Eve Marima. Kohustus (RTJ-d 3, 8,9) . Kohustus on raamatupidamiskohustuslasel lasuv vlg, mis on tekkinud minevikus toimunud sndmuse tagajrjel ja mille lpetamine eeldab tulevikus ressurssidest loobumist. Kajastamine usaldusvrselt mratletud vrtuses, milleks on tasumisele kuuluva summa igla

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