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Thuật ngữ IFRS: Retrospective application
Áp dụng hồi tố
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 1.130
Cập nhật: 29/11/2024
Retrospective application là gì?
Retrospective application (Áp dụng hồi tố) được định nghĩa là việc áp dụng một chính sách kế toán mới đối với các giao dịch, sự kiện và điều kiện như thể đơn vị vẫn luôn áp dụng các chính sách kế toán đó.
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