LnRiLWZpZWxke21hcmdpbi1ib3R0b206MC43NmVtfS50Yi1maWVsZC0tbGVmdHt0ZXh0LWFsaWduOmxlZnR9LnRiLWZpZWxkLS1jZW50ZXJ7dGV4dC1hbGlnbjpjZW50ZXJ9LnRiLWZpZWxkLS1yaWdodHt0ZXh0LWFsaWduOnJpZ2h0fS50Yi1maWVsZF9fc2t5cGVfcHJldmlld3twYWRkaW5nOjEwcHggMjBweDtib3JkZXItcmFkaXVzOjNweDtjb2xvcjojZmZmO2JhY2tncm91bmQ6IzAwYWZlZTtkaXNwbGF5OmlubGluZS1ibG9ja311bC5nbGlkZV9fc2xpZGVze21hcmdpbjowfQ==
LnRiLWhlYWRpbmcuaGFzLWJhY2tncm91bmR7cGFkZGluZzowfQ==
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
Thuật ngữ IFRS: Amortised cost of a financial asset or financial liability
Giá trị được phân bổ của tài sản tài chính hoặc nợ phải trả tài chính
Chuẩn mực liên quan:
TDC
Ngày gửi: 12/09/2019
Lượt xem: 5.848
Cập nhật: 29/11/2024
Amortised cost of a financial asset or financial liability là gì?
Amortised cost of a financial asset or financial liability (Giá trị được phân bổ của tài sản tài chính hoặc nợ phải trả tài chính) được định nghĩa là Giá trị của tài sản tài chính hoặc nợ phải trả tài chính được xác định bằng cách lấy giá trị ghi nhận ban đầu trừ đi những khoản thanh toán gốc, cộng hoặc trừ phần phân bổ lũy kế theo phương pháp lãi suất thực đối với bất kỳ khoản chênh lệch nào giữa giá trị ban đầu và giá trị tại thời điểm đáo hạn, và điều chỉnh cho các khoản dự phòng tổn thất đối với tài sản tài chính.
XEM THÊM CÁC THUẬT NGỮ KHÁC: