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Thuật ngữ IFRS: Owner-occupied property
Bất động sản chủ sở hữu sử dụng
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 920
Cập nhật: 29/11/2024
Owner-occupied property là gì?
Owner-occupied property (Bất động sản chủ sở hữu sử dụng) được định nghĩa là Bất động sản được nắm giữ (bởi người chủ sở hữu hoặc với bên thuê là quyền sử dụng tài sản) và sử dụng cho mục đích bán hàng hóa, cung cấp dịch vụ hoặc cho mục đích quản lý đơn vị.
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