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Thuật ngữ IFRS: Key management personnel
Nhân sự quản lý chủ chốt
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 472
Cập nhật: 29/11/2024
Key management personnel là gì?
Key management personnel (Nhân sự quản lý chủ chốt) được định nghĩa là Những người có thẩm quyền và trách nhiệm lập kế hoạch, chỉ đạo và kiểm soát các hoạt động của đơn vị, trực tiếp hoặc gián tiếp, bao gồm bất kỳ giám đốc nào (dù là giám đốc điều hành hay không điều hành) của đơn vị đó.
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