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Thuật ngữ IFRS: Cash-generating unit
Đơn vị tạo tiền
TDC
Ngày gửi: 12/09/2019
Lượt xem: 2.676
Cập nhật: 29/11/2024
Cash-generating unit là gì?
Cash-generating unit (Đơn vị tạo tiền) được định nghĩa là Nhóm nhỏ nhất có thể xác định của các tài sản tạo ra dòng tiền vào và gần như độc lập với dòng tiền vào từ các tài sản hoặc nhóm tài sản khác.
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