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Thuật ngữ IFRS: Performance obligation
Nghĩa vụ thực hiện
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 734
Cập nhật: 29/11/2024
Performance obligation là gì?
Performance obligation (Nghĩa vụ thực hiện) được định nghĩa là Một cam kết trong hợp đồng để chuyển giao cho khách hàng, là:
(a) một hàng hóa hoặc dịch vụ (hoặc trọn gói các hàng hóa hoặc dịch vụ) tách biệt; hoặc
(b) một loạt hàng hóa hoặc dịch vụ tách biệt mà về căn bản là giống nhau và có cùng hình thức chuyển giao cho khách hàng.
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