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Thuật ngữ IFRS: Other comprehensive income
Thu nhập toàn diện khác
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 5.487
Cập nhật: 29/11/2024
Other comprehensive income là gì?
Other comprehensive income (Thu nhập toàn diện khác) được định nghĩa là Các khoản mục thu nhập và chi phí (bao gồm các điều chỉnh do tái phân loại) không được ghi nhận trong báo cáo lãi, lỗ theo quy định hoặc được cho phép bởi các IFRS khác.
XEM THÊM CÁC THUẬT NGỮ KHÁC: