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Thuật ngữ IFRS: Unguaranteed residual value
Giá trị còn lại không được đảm bảo
Chuẩn mực liên quan:
TDC
Ngày gửi: 26/09/2019
Lượt xem: 549
Cập nhật: 29/11/2024
Unguaranteed residual value là gì?
Unguaranteed residual value (Giá trị còn lại không được đảm bảo) được định nghĩa là phần giá trị còn lại của tài sản cơ sở khi việc thực hiện bởi bên cho thuê không được đảm bảo hoặc chỉ được một bên liên quan với bên cho thuê đảm bảo thanh toán.
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