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Thuật ngữ IFRS: Variable lease payments
Khoản thanh toán tiền thuê khả biến
Chuẩn mực liên quan:
TDC
Ngày gửi: 26/09/2019
Lượt xem: 496
Cập nhật: 29/11/2024
Variable lease payments là gì?
Variable lease payments (Khoản thanh toán tiền thuê khả biến) được định nghĩa là Phần thanh toán biến đổi của bên thuê cho bên cho thuê để sử dụng tài sản cơ sở trong thời hạn thuê, vì những thay đổi trong thực tế hoặc tình huống xảy ra sau ngày tài sản thuê bắt đầu sẵn sàng sử dụng, mà không phải là yếu tố thời gian
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