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Thuật ngữ IFRS: Financial instrument
Công cụ tài chính
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 1.549
Cập nhật: 29/11/2024
Financial instrument là gì?
Financial instrument (Công cụ tài chính) được định nghĩa là bất kỳ hợp đồng nào làm phát sinh một tài sản tài chính cho một đơn vị và một khoản nợ phải trả tài chính hoặc công cụ vốn của đơn vị khác.
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