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Thuật ngữ IFRS: Effective interest method
Phương pháp lãi suất thực
Chuẩn mực liên quan:
TDC
Ngày gửi: 23/09/2019
Lượt xem: 1.174
Cập nhật: 29/11/2024
Effective interest method là gì?
Effective interest method (Phương pháp lãi suất thực) được định nghĩa là Phương pháp được sử dụng để tính toán giá trị được phân bổ của một tài sản tài chính hoặc một khoản nợ phải trả tài chính và để phân bổ, ghi nhận doanh thu tiền lãi hoặc chi phí lãi vay vào kết quả kinh doanh trong kỳ.
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