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Thuật ngữ IFRS: Exchangeable
Có thể chuyển đổi
Chuẩn mực liên quan:
TDC
Ngày gửi: 06/02/2025
Lượt xem: 4
Cập nhật: 06/02/2025
Exchangeable là gì?
Exchangeable (Có thể chuyển đổi) được định nghĩa như sau: Một đồng tiền có thể chuyển đổi sang một đồng tiền khác khi đơn vị có thể nhận được đồng tiền khác trong khoảng thời gian cho phép có độ trễ hành chính thông thường và thông qua một thị trường hoặc cơ chế chuyển đổi mà tại đó giao dịch chuyển đổi tạo ra các quyền và nghĩa vụ có hiệu lực thi hành.
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