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Thuật ngữ IFRS: Residual value (of an asset)
Giá trị thanh lý có thể thu hồi (của một tài sản)
TDC
Ngày gửi: 25/09/2019
Lượt xem: 3.191
Cập nhật: 29/11/2024
Residual value (of an asset) là gì?
Residual value (of an asset) (Giá trị thanh lý có thể thu hồi (của một tài sản)) được định nghĩa là Giá trị ước tính mà đơn vị sẽ thu được từ việc thanh lý tài sản, sau khi trừ chi phí thanh lý ước tính, nếu tài sản đã đến hạn thanh lý hoặc hết thời gian sử dụng hữu ích.
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