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Thuật ngữ IFRS: Transaction costs (financial instruments)
Chi phí giao dịch (công cụ tài chính)
Chuẩn mực liên quan:
TDC
Ngày gửi: 26/09/2019
Lượt xem: 659
Cập nhật: 29/11/2024
Transaction costs (financial instruments) là gì?
Transaction costs (financial instruments) (Chi phí giao dịch (công cụ tài chính)) được định nghĩa là Các khoản chi phí tăng thêm liên quan trực tiếp đến việc mua, phát hành hoặc thanh lý một tài sản tài chính hoặc một khoản nợ phải trả tài chính (xem Phụ lục A đoạn AG13). Chi phí tăng thêm là một chi phí lẽ ra sẽ không phát sinh nếu đơn vị không mua, không phát hành hoặc không thanh lý công cụ tài chính đó.
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