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Thuật ngữ IFRS: Current service cost
Chi phí phục vụ hiện tại
Chuẩn mực liên quan:
TDC
Ngày gửi: 13/09/2019
Lượt xem: 695
Cập nhật: 29/11/2024
Current service cost là gì?
Current service cost (Chi phí phục vụ hiện tại) được định nghĩa là Phần giá trị hiện tại tăng lên của nghĩa vụ phúc lợi xác định phát sinh do người lao động làm việc cho đơn vị trong kỳ hiện tại.
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