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Thuật ngữ IFRS: Obligating event
Sự kiện có tính chất bắt buộc
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 234
Cập nhật: 29/11/2024
Obligating event là gì?
Obligating event (Sự kiện có tính chất bắt buộc) được định nghĩa là sự kiện làm nảy sinh một nghĩa vụ pháp lý hoặc nghĩa vụ ngầm định làm cho đơn vị không có sự lựa chọn nào khác ngoài việc thực hiện nghĩa vụ đó.
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