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Thuật ngữ IFRS: Cost
Nguyên giá
TDC
Ngày gửi: 13/09/2019
Lượt xem: 475
Cập nhật: 29/11/2024
Cost là gì?
Cost (Nguyên giá) được định nghĩa là Số tiền hoặc các khoản tương đương tiền đã trả hoặc giá trị hợp lý của các khoản thanh toán khác để có được tài sản tại thời điểm mua hoặc xây dựng, hoặc khi áp dụng các chuẩn mực kế toán khác, ví dụ như IFRS 2, là giá trị liên quan đến tài sản tại thời điểm ghi nhận ban đầu.
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