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Thuật ngữ IFRS: Identifiable
Có thể xác định được
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 456
Cập nhật: 29/11/2024
Identifiable là gì?
Identifiable (Có thể xác định được) được định nghĩa là Một tài sản có thể xác định được nếu nó:
(a) có thể tách biệt, nghĩa là có thể chia tách ra khỏi đơn vị và được bán, chuyển giao, nhượng quyền, cho thuê hoặc được trao đổi đơn lẻ hoặc cùng với một hợp đồng liên quan, một tài sản hoặc một khoản nợ phải trả xác định được bất kể đơn vị có dự định đó hay không; hoặc
(b) phát sinh từ các quyền lợi theo hợp đồng hoặc quyền lợi hợp pháp khác bất kể những quyền lợi này có thể chuyển giao hoặc tách ra khỏi đơn vị hoặc khỏi các quyền và nghĩa vụ khác hay không
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