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Thuật ngữ IFRS: Grants related to assets
Trợ cấp liên quan đến tài sản
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 174
Cập nhật: 29/11/2024
Grants related to assets là gì?
Grants related to assets (Trợ cấp liên quan đến tài sản) được định nghĩa là Các khoản trợ cấp của chính phủ mà điều kiện chính của chúng là đơn vị đủ điều kiện nhận trợ cấp sẽ phải mua, xây dựng hoặc bằng cách khác có được tài sản dài hạn. Các điều kiện phụ có thể được kèm theo để hạn chế về chủng loại hoặc vị trí của tài sản hoặc các khoảng thời gian mà những tài sản được mua hoặc nắm giữ.
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