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Thuật ngữ IFRS: Short-term lease
Hợp đồng thuê ngắn hạn
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 702
Cập nhật: 29/11/2024
Short-term lease là gì?
Short-term lease (Hợp đồng thuê ngắn hạn) được định nghĩa là Một hợp đồng thuê, tại ngày tài sản thuê bắt đầu sẵn sàng sử dụng, có thời hạn không quá 12 tháng. Một hợp đồng thuê bao gồm quyền chọn mua thì không phải là hợp đồng thuê ngắn hạn.
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