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Thuật ngữ IFRS: Recoverable amount
Giá trị có thể thu hồi
TDC
Ngày gửi: 25/09/2019
Lượt xem: 3.591
Cập nhật: 29/11/2024
Recoverable amount là gì?
Recoverable amount (Giá trị có thể thu hồi) được định nghĩa là giá trị cao hơn giữa giá trị hợp lý của tài sản trừ đi chi phí bán và giá trị sử dụng của tài sản đó.
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