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Thuật ngữ IFRS: Owners
Chủ sở hữu
TDC
Ngày gửi: 25/09/2019
Lượt xem: 251
Cập nhật: 29/11/2024
Owners là gì?
Owners (Chủ sở hữu) được định nghĩa là Người nắm giữ các công cụ được phân loại là vốn chủ sở hữu.
Trong IFRS 3, chủ sở hữu được hiểu bao gồm bên nắm giữ lợi ích của chủ sở hữu tại đơn vị thuộc sở hữu của nhà đầu tư và lợi ích của chủ sở hữu, thành viên hoặc các bên tham gia trong đơn vị tương hỗ.
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