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Thuật ngữ IFRS: Cost approach
Phương pháp chi phí
Chuẩn mực liên quan:
TDC
Ngày gửi: 13/09/2019
Lượt xem: 484
Cập nhật: 29/11/2024
Cost approach là gì?
Cost approach (Phương pháp chi phí) được định nghĩa là Một kỹ thuật định giá phản ánh giá trị cần có ở thời điểm hiện tại để thay thế công năng của một tài sản (thường gọi là chi phí thay thế hiện tại).
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