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Thuật ngữ IFRS: Qualifying asset
Tài sản đủ điều kiện vốn hóa lãi vay
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 1.620
Cập nhật: 29/11/2024
Qualifying asset là gì?
Qualifying asset (Tài sản đủ điều kiện vốn hóa lãi vay) được định nghĩa là tài sản đang trong quá trình đầu tư xây dựng hoặc sản xuất cần một thời gian đủ dài để có thể đưa vào sử dụng theo mục đích định trước hoặc để bán.
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