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Thuật ngữ IFRS: Fair value less costs to sell
Giá trị hợp lý trừ chi phí bán
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Ngày gửi: 23/09/2019
Lượt xem: 1.080
Cập nhật: 06/02/2025
Fair value less costs to sell là gì?
Thuật ngữ này đã được loại bỏ khỏi IAS 36 do chuẩn mực này đổi thành cụm từ “fair value less cost of disposals”. IAS 36 hiện tại quy định thuật ngữ Fair value.
Fair value less costs to sell (Giá trị hợp lý trừ chi phí bán) được định nghĩa là Số tiền có thể thu về từ việc bán một tài sản hoặc đơn vị tạo tiền trong một giao dịch ngang giá giữa các bên có hiểu biết và tự nguyện, trừ đi chi phí bán.
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