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Thuật ngữ IFRS: Separate financial statements
Báo cáo tài chính riêng
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 949
Cập nhật: 29/11/2024
Separate financial statements là gì?
Separate financial statements (Báo cáo tài chính riêng) được trình bày bởi một đơn vị trong đó đơn vị có thể chọn, theo các yêu cầu trong IAS 27, để hạch toán các khoản đầu tư vào các công ty con, công ty liên doanh và công ty liên kết theo giá gốc phù hợp với IFRS 9 Công cụ tài chính hoặc theo phương pháp vốn chủ sở hữu được mô tả trong IAS 28 Đầu tư vào công ty liên doanh liên kết.
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