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Thuật ngữ IFRS: Carrying amount
Giá trị ghi sổ
TDC
Ngày gửi: 12/09/2019
Lượt xem: 6.707
Cập nhật: 29/11/2024
Carrying amount là gì?
Carrying amount (Giá trị ghi sổ) được định nghĩa là giá trị mà tài sản được ghi nhận trên Báo cáo tình hình tài chính.
Đối với Tài sản cố định, Carrying amount còn được gọi là Giá trị còn lại, được định nghĩa là Nguyên giá của Tài sản cổ định sau khi đã trừ số khấu hao lũy kế và các khoản lỗ lũy kế do suy giảm giá trị tài sản.
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