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Thuật ngữ IFRS: Contingently issuable ordinary shares
Cổ phiếu phổ thông có thể phát hành tiềm tàng
Chuẩn mực liên quan:
TDC
Ngày gửi: 13/09/2019
Lượt xem: 414
Cập nhật: 29/11/2024
Contingently issuable ordinary shares là gì?
Contingently issuable ordinary shares (Cổ phiếu phổ thông có thể phát hành tiềm tàng) được định nghĩa là Cổ phiếu phổ thông có thể phát hành với một số tiền tượng trưng hoặc không thu tiền đổi lấy khoản thanh toán khác khi đáp ứng các điều kiện cụ thể trong một thỏa thuận phát hành cổ phiếu phổ thông tiềm tàng
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