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Thuật ngữ IFRS: Contingent consideration
Khoản thanh toán tiềm tàng
Chuẩn mực liên quan:
TDC
Ngày gửi: 13/09/2019
Lượt xem: 1.245
Cập nhật: 29/11/2024
Contingent consideration là gì?
Contingent consideration (Khoản thanh toán tiềm tàng) được định nghĩa là nghĩa vụ của bên mua trong việc chuyển giao thêm tài sản hoặc lợi ích của chủ sở hữu cho chủ sỡ hữu cũ của bên bị mua để đổi lấy quyền kiểm soát bên bị mua nếu những sự kiện nhất định xảy ra trong tương lai. Tuy nhiên, khoản thanh toán tiềm tàng cũng có thể cho phép bên mua quyền thu hồi giá phí đã chuyển giao trước đây nếu thỏa mãn những yêu cầu nhất định
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