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Thuật ngữ IFRS: Lease term
Thời hạn thuê
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 425
Cập nhật: 29/11/2024
Lease term là gì?
Lease term (Thời hạn thuê) được định nghĩa là Là thời hạn không hủy ngang mà bên thuê có quyền sử dụng tài sản cơ sở, cùng với:
(a) Thời hạn được bao trùm bởi một quyền chọn gia hạn hợp đồng thuê nếu bên thuê chắc chắn thực hiện quyền chọn đó; và
(b) Thời hạn được bao trùm bởi một quyền chọn để chấm dứt hợp đồng thuê nếu bên thuê chắc chắn không thực hiện quyền chọn đó.
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