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Thuật ngữ IFRS: Right-of-use asset
Tài sản quyền sử dụng
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 2.578
Cập nhật: 29/11/2024
Right-of-use asset là gì?
Right-of-use asset (Tài sản quyền sử dụng) được định nghĩa là Một tài sản thể hiện quyền sử dụng tài sản cơ sở của bên thuê trong thời hạn thuê.
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