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Thuật ngữ IFRS: Firm purchase commitment
Cam kết mua chắc chắn
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 204
Cập nhật: 29/11/2024
Firm purchase commitment là gì?
Firm purchase commitment (Cam kết mua chắc chắn) được định nghĩa là Một thỏa thuận với một bên không liên quan, có hiệu lực ràng buộc đối với cả hai bên và thường có hiệu lực pháp lý. Thỏa thuận này có :
(a) quy định tất cả các điều khoản chính, bao gồm các điều khoản về giá và thời gian thực hiện các giao dịch, và
(b) bao gồm một điều khoản có hiệu lực đủ mạnh để ngăn chặn việc các bên không thực hiện thỏa thuận và làm cho khả năng thực hiện là gần như chắc chắn.
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