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Thuật ngữ IFRS: Onerous contract
Hợp đồng có rủi ro lớn
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 1.764
Cập nhật: 29/11/2024
Onerous contract là gì?
Onerous contract (Hợp đồng có rủi ro lớn) được định nghĩa là một hợp đồng trong đó các khoản chi phí không tránh khỏi để thực hiện nghĩa vụ hợp đồng vượt quá lợi ích kinh tế dự kiến thu được từ hợp đồng đó.
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