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Thuật ngữ IFRS: Lease modification
Sửa đổi hợp đồng thuê tài sản
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 433
Cập nhật: 29/11/2024
Lease modification là gì?
Lease modification (Sửa đổi hợp đồng thuê tài sản) được định nghĩa là Sự thay đổi phạm vi hoặc khoản thanh toán của hợp đồng thuê, không phải là một phần của các điều khoản và điều kiện ban đầu của hợp đồng thuê (ví dụ: thêm hoặc chấm dứt quyền sử dụng một hoặc nhiều tài sản cơ sở, kéo dài hoặc rút ngắn thời hạn thuê theo hợp đồng).
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