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Thuật ngữ IFRS: Mutual entity
Đơn vị tương hỗ
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 134
Cập nhật: 29/11/2024
Mutual entity là gì?
Mutual entity (Đơn vị tương hỗ) được định nghĩa là Một đơn vị không thuộc quyền sở hữu của nhà đầu tư nhưng mang lại cổ tức, làm giảm chi phí hoặc mang lại các lợi ích kinh tế khác trực tiếp cho chủ sở hữu, thành viên hoặc các bên tham gia, ví dụ như đơn vị bảo hiểm tương hỗ, liên minh tín dụng hoặc hợp tác xã tín dụng đều là các đơn vị tương hỗ.
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