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Thuật ngữ IFRS: Highest and best use
Sử dụng tối đa và tốt nhất
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 320
Cập nhật: 29/11/2024
Highest and best use là gì?
Highest and best use (Sử dụng tối đa và tốt nhất) được định nghĩa là Việc sử dụng các tài sản phi tài chính bởi các bên tham gia thị trường mà có thể tối đa hóa giá trị của tài sản hoặc nhóm tài sản và nợ phải trả (ví dụ như một thực thể kinh doanh) trong đó tài sản sẽ được sử dụng.
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