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Thuật ngữ IFRS: 12-month expected credit losses
Tổn thất tín dụng dự kiến trong vòng 12 tháng
Chuẩn mực liên quan:
TDC
Ngày gửi: 11/09/2019
Lượt xem: 1.487
Cập nhật: 29/11/2024
12-month expected credit losses là gì?
12-month expected credit losses (Tổn thất tín dụng dự kiến trong vòng 12 tháng) được định nghĩa là một phần của khoản tổn thất tín dụng dự kiến trong suốt thời hạn của công cụ tài chính có thể phát sinh do mất khả năng thanh toán trong vòng 12 tháng sau ngày báo cáo.
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