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Thuật ngữ IFRS: Regular way purchase or sale
Giao dịch mua hoặc bán thông thường
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 152
Cập nhật: 29/11/2024
Regular way purchase or sale là gì?
Regular way purchase or sale (Giao dịch mua hoặc bán thông thường) được định nghĩa là Giao dịch mua hoặc bán một tài sản tài chính theo một hợp đồng mà các điều khoản quy định việc chuyển giao tài sản trong một khoảng thời gian được thiết lập theo quy định chung hoặc dựa trên thông lệ thị trường có liên quan.
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