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Thuật ngữ IFRS: Fair value less costs to sell
Giá trị hợp lý trừ chi phí bán
Chuẩn mực liên quan:
TDC
Ngày gửi: 23/09/2019
Lượt xem: 1.052
Cập nhật: 29/11/2024
Fair value less costs to sell là gì?
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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