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Thuật ngữ IFRS: Sublease
Cho thuê lại
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 733
Cập nhật: 29/11/2024
Sublease là gì?
Sublease (Cho thuê lại) được định nghĩa là Một giao dịch trong đó tài sản cơ sở được cho thuê lại bởi bên thuê (‘bên cho thuê trung gian’) cho bên thứ ba, và hợp đồng thuê (‘hợp đồng thuê ban đầu’) giữa bên cho thuê ban đầu và bên thuê ban đầu vẫn còn hiệu lực.
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