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Thuật ngữ IFRS: Liability
Nợ phải trả
Chuẩn mực liên quan:
TDC
Ngày gửi: 24/09/2019
Lượt xem: 755
Cập nhật: 29/11/2024
Liability là gì?
Liability (Nợ phải trả) được định nghĩa là nghĩa vụ hiện tại của đơn vị phát sinh từ các sự kiện trong quá khứ mà việc thanh toán nghĩa vụ đó dự kiến dẫn đến làm giảm nguồn lực kinh tế của đơn vị.
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