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Thuật ngữ IFRS: Joint operation
Hoạt động chung
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 818
Cập nhật: 29/11/2024
Joint operation là gì?
Joint operation (Hoạt động chung) được định nghĩa là Một thỏa thuận chung, theo đó các bên có chung quyền kiểm soát có quyền đối với tài sản và có nghĩa vụ đối với các khoản nợ phải trả, liên quan đến thỏa thuận.
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