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Thuật ngữ IFRS: Initial direct costs
Chi phí trực tiếp ban đầu
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 580
Cập nhật: 29/11/2024
Initial direct costs là gì?
Initial direct costs (Chi phí trực tiếp ban đầu) được định nghĩa là Chi phí tăng thêm để có được một hợp đồng thuê tài sản, chi phí này sẽ không phát sinh nếu không có được hợp đồng thuê tài sản, trừ khi các chi phí đó phát sinh bởi nhà sản xuất hoặc đại lý cho thuê liên quan đến hợp đồng thuê tài chính.
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