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Thuật ngữ IFRS: Underlying asset
Tài sản cơ sở
Chuẩn mực liên quan:
TDC
Ngày gửi: 26/09/2019
Lượt xem: 1.828
Cập nhật: 29/11/2024
Underlying asset là gì?
Underlying asset (Tài sản cơ sở) được định nghĩa là Một tài sản là đối tượng của hợp đồng thuê, trong đó quyền sử dụng tài sản được bên cho thuê chuyển giao cho thuê.
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