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Thuật ngữ IFRS: Decision maker
Bên ra quyết định
Chuẩn mực liên quan:
TDC
Ngày gửi: 20/09/2019
Lượt xem: 487
Cập nhật: 29/11/2024
Decision maker là gì?
Decision maker (Bên ra quyết định) được định nghĩa là Một đơn vị có quyền ra quyết định, có thể là chủ thể hoặc đại diện cho các bên khác.
XEM THÊM CÁC THUẬT NGỮ KHÁC: