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Thuật ngữ IFRS: Equity instrument granted
Công cụ vốn được cam kết
Chuẩn mực liên quan:
TDC
Ngày gửi: 23/09/2019
Lượt xem: 472
Cập nhật: 29/11/2024
Equity instrument granted là gì?
Equity instrument granted (Công cụ vốn được cam kết) được định nghĩa là Quyền (có điều kiện hoặc không có điều kiện) đối với công cụ vốn của đơn vị được đơn vị trao cho một bên khác, theo thỏa thuận thanh toán trên cổ phiếu.
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