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Thuật ngữ IFRS: Transaction costs
Chi phí giao dịch
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 178
Cập nhật: 29/11/2024
Transaction costs là gì?
Transaction costs (Chi phí giao dịch) được định nghĩa là Chi phí liên quan trực tiếp tới việc bán, thanh lý tài sản hoặc chuyển nhượng một khoản nợ phải trả trong thị trường chính yếu (hoặc thuận lợi nhất) và đáp ứng cả hai tiêu chí sau:
(a) Những chi phí phát sinh trực tiếp và cần thiết cho giao dịch đó
(b) Những chi phí sẽ không phát sinh nếu đơn vị không thực hiện giao dịch bán, thanh lý tài sản hoặc chuyển nhượng nợ phải trả (tương tự chi phí bán, như được định nghĩa tại IFRS 5)
XEM THÊM CÁC THUẬT NGỮ KHÁC: