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Thuật ngữ IFRS: Change in accounting estimate
Thay đổi ước tính kế toán
TDC
Ngày gửi: 12/09/2019
Lượt xem: 1.071
Cập nhật: 06/02/2025
Change in accounting estimate là gì?
Change in accounting estimate (Thay đổi ước tính kế toán) được định nghĩa là Sự điều chỉnh giá trị ghi sổ của tài sản hoặc nợ phải trả hoặc mức tiêu hao trong kỳ của một tài sản, xuất phát từ việc đánh giá tình trạng hiện tại, các lợi ích và nghĩa vụ trong tương lai liên quan đến tài sản và nợ phải trả. Thay đổi trong ước tính kế toán là kết quả của thông tin mới hoặc triển khai mới, theo đó không phải là điều chỉnh sai sót.
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