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Thuật ngữ IFRS: Entity-specific value
Giá trị xác định theo đặc thù đơn vị
TDC
Ngày gửi: 23/09/2019
Lượt xem: 653
Cập nhật: 29/11/2024
Entity-specific value là gì?
Entity-specific value (Giá trị xác định theo đặc thù đơn vị) được định nghĩa là Giá trị hiện tại của dòng tiền mà một đơn vị dự kiến sẽ phát sinh từ việc tiếp tục sử dụng một tài sản và từ việc thanh lý nó vào cuối thời gian sử dụng hữu ích hoặc dự kiến sẽ phát sinh khi thanh toán một khoản nợ phải trả.
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