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Thuật ngữ IFRS: Purchased or originated credit-impaired financial asset
Tài sản tài chính được khởi tạo hoặc được mua bị tổn thất tín dụng
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 331
Cập nhật: 29/11/2024
Purchased or originated credit-impaired financial asset là gì?
Purchased or originated credit-impaired financial asset (Tài sản tài chính được khởi tạo hoặc được mua bị tổn thất tín dụng) được định nghĩa là Tài sản tài chính được khởi đầu hoặc được mua bị suy giảm tín dụng tại thời điểm ghi nhận ban đầu.
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