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Thuật ngữ IFRS: Regulatory deferral account balance
Số dư các khoản hoãn lại theo luật định
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 609
Cập nhật: 29/11/2024
Regulatory deferral account balance là gì?
Regulatory deferral account balance (Số dư các khoản hoãn lại theo luật định) được định nghĩa là Một phần của chi phí (hoặc thu nhập) không được ghi nhận là tài sản hoặc nợ phải trả theo các Chuẩn mực khác, nhưng đủ điều kiện để hoãn lại vì nó được đưa vào, hoặc được dự kiến sẽ được đưa vào, bởi cơ quan quản lý giá trong việc thiết lập mức giá có thể được tính cho khách hàng.
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