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Thuật ngữ IFRS: Joint control
Chung quyền kiểm soát
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 539
Cập nhật: 29/11/2024
Joint control là gì?
Joint control (Chung quyền kiểm soát) được định nghĩa là Thỏa thuận bằng hợp đồng chia sẻ quyền kiểm soát, tồn tại khi các quyết định về những hoạt động liên quan đòi hỏi sự đồng thuận của các bên chia sẻ quyền kiểm soát.
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