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Thuật ngữ IFRS: Income
Thu nhập
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 451
Cập nhật: 29/11/2024
Income là gì?
Income (Thu nhập) được định nghĩa là Sự gia tăng các lợi ích kinh tế trong kỳ kế toán dưới dạng các dòng tiền vào hoặc sự gia tăng giá trị tài sản, giảm nợ phải trả làm cho vốn chủ sở hữu tăng lên, ngoại trừ các khoản đóng góp của các bên đầu tư vốn chủ sở hữu.
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