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Thuật ngữ IFRS: Contingent asset
Tài sản tiềm tàng
Chuẩn mực liên quan:
TDC
Ngày gửi: 13/09/2019
Lượt xem: 1.045
Cập nhật: 29/11/2024
Contingent asset là gì?
Contingent asset (Tài sản tiềm tàng) được định nghĩa là Một tài sản có thể phát sinh từ các sự kiện trong quá khứ và sự tồn tại của chúng sẽ chỉ được xác nhận bằng sự xuất hiện hoặc không xảy ra của một hoặc nhiều sự kiện không chắc chắn trong tương lai mà đơn vị không hoàn toàn kiểm soát được.
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