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Thuật ngữ IFRS: Contract liability
Nợ phải trả phát sinh từ hợp đồng
Chuẩn mực liên quan:
TDC
Ngày gửi: 13/09/2019
Lượt xem: 1.744
Cập nhật: 29/11/2024
Contract liability là gì?
Contract liability (Nợ phải trả phát sinh từ hợp đồng) được định nghĩa là Nghĩa vụ của đơn vị phải chuyển giao hàng hóa hoặc dịch vụ cho khách hàng mà đơn vị đã nhận được tiền (hoặc được quyền nhận) từ khách hàng đó.
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