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Thuật ngữ IFRS: Constructive obligation
Nghĩa vụ ngầm định
Chuẩn mực liên quan:
TDC
Ngày gửi: 13/09/2019
Lượt xem: 1.212
Cập nhật: 29/11/2024
Constructive obligation là gì?
Constructive obligation (Nghĩa vụ ngầm định) được định nghĩa là Một nghĩa vụ phát sinh từ hoạt động của một đơn vị:
(a) bởi mô hình được thiết lập từ thực tiễn trong quá khứ, các chính sách được công bố hoặc một tuyên bố đủ cụ thể ở thời điểm hiện tại, đơn vị đã chỉ ra cho các bên khác rằng họ sẽ chấp nhận một số trách nhiệm nhất định; và
(b) do đó, đơn vị đã cho các bên khác biết rằng họ sẽ cam kết thực hiện các trách nhiệm đó.
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