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Thuật ngữ IFRS: Current asset
Tài sản ngắn hạn
TDC
Ngày gửi: 13/09/2019
Lượt xem: 1.551
Cập nhật: 26/11/2024
Current asset là gì?
Đơn vị phải phân loại một tài sản là ngắn hạn khi:
(a) đơn vị dự kiến thu hồi, bán hoặc tiêu dùng tài sản đó trong một chu kỳ hoạt động bình thường của đơn vị;
(b) đơn vị nắm giữ tài sản với mục đích chủ yếu là để kinh doanh;
(c) đơn vị dự kiến thu hồi tài sản trong vòng 12 tháng sau kỳ báo cáo; hoặc
(d) tài sản đó là tiền hoặc tương đương tiền (theo định nghĩa tại IAS 7) trừ trường hợp tài sản đó bị hạn chế trao đổi hoặc sử dụng để thanh toán một khoản nợ phải trả trong khoảng thời gian ít nhất là 12 tháng sau kỳ báo cáo. Đơn vị cần phân loại toàn bộ các tài sản khác thành tài sản dài hạn.
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