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Thuật ngữ IFRS: Depreciable amount
Giá trị phải khấu hao
TDC
Ngày gửi: 20/09/2019
Lượt xem: 785
Cập nhật: 29/11/2024
Depreciable amount là gì?
Depreciable amount (Giá trị phải khấu hao) được định nghĩa là Nguyên giá của tài sản hoặc giá trị khác thay thế cho nguyên giá (trên báo cáo tài chính) trừ (-) đi giá trị thanh lý có thể thu hồi.
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