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Thuật ngữ IFRS: Disposal group
Nhóm tài sản thanh lý
Chuẩn mực liên quan:
TDC
Ngày gửi: 20/09/2019
Lượt xem: 441
Cập nhật: 29/11/2024
Disposal group là gì?
Disposal group (Nhóm tài sản thanh lý) được định nghĩa là Một nhóm tài sản được thanh lý trong một giao dịch đơn lẻ, bằng cách bán hoặc theo hình thức khác, và các khoản nợ phải trả liên quan trực tiếp đến các tài sản sẽ được chuyển giao trong giao dịch đó.
Nhóm tài sản này bao gồm lợi thế thương mại được mua trong một giao dịch hợp nhất kinh doanh nếu nhóm là một đơn vị tạo tiền mà lợi thế thương mại được phân bổ theo yêu cầu của các đoạn 80 – 87 của IAS 36 hoặc là một hoạt động nằm trong một đơn vị tạo tiền đó.
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