| метода учёта расходов, при котором во внимание принимается вид экономической деятельности, при которых они возникают | function of expense (The function of expense method allocates and combines expense items according to the activity from which the item arises. For example, cost of sales is a functional line item that may combine the following natural line items: raw material costs, labour and other employee benefit costs, depreciation or amortisation.  ifrs.org Millie) |
