{"id":29788,"date":"2023-12-07T08:40:51","date_gmt":"2023-12-07T08:40:51","guid":{"rendered":"https:\/\/masterskills.org\/blog\/khoan-muc-bat-thuong-extraordinary-item-la-gi-khoan-muc-bat-thuong-va-cac-chuan-muc-ke-toan.html"},"modified":"2023-12-23T06:10:35","modified_gmt":"2023-12-22T23:10:35","slug":"khoan-muc-bat-thuong-extraordinary-item-la-gi-khoan-muc-bat-thuong-va-cac-chuan-muc-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/khoan-muc-bat-thuong-extraordinary-item-la-gi-khoan-muc-bat-thuong-va-cac-chuan-muc-ke-toan.html","title":{"rendered":"Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng (Extraordinary Item) l\u00e0 g\u00ec? Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Investopedia<\/p>\n<\/figcaption><\/figure>\n

Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng<\/font><\/h2>\n

Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n

Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng<\/b> trong ti\u00ea\u0301ng Anh la\u0300 Extraordinary Item.<\/b><\/p>\n

Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng<\/b> l\u00e0 c\u00e1c kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n b\u1ea5t th\u01b0\u1eddng v\u00e0 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, tr\u00ecnh b\u00e0y v\u00e0 c\u00f4ng b\u1ed1 tr\u00ean b\u1ea3n\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0c\u1ee7a c\u00e1c c\u00f4ng ty.\u00a0<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng\u00a0<\/font><\/h3>\n

C\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng<\/b> th\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch th\u00eam trong b\u1ea3n\u00a0thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c c\u00f4ng ty th\u01b0\u1eddng \u0111\u1ec3 kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng t\u00e1ch bi\u1ec7t v\u1edbi thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ecd b\u1edfi v\u00ec ch\u00fang l\u00e0 c\u00e1c kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 ch\u1ec9 x\u1ea3y ra m\u1ed9t l\u1ea7n v\u00e0 d\u1ef1 ki\u1ebfn s\u1ebd kh\u00f4ng t\u00e1i di\u1ec5n trong t\u01b0\u01a1ng lai. \u00a0 \u00a0<\/p>\n

Tr\u01b0\u1edbc n\u0103m 2015, ti\u1ec1n l\u00e3i v\u00e0\u00a0l\u1ed7 r\u00f2ng\u00a0t\u1eeb c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ri\u00eang tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp sau ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, khi\u1ebfn cho c\u00e1c c\u00f4ng ty ph\u1ea3i n\u1ed7 l\u1ef1c r\u1ea5t nhi\u1ec1u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem m\u1ed9t s\u1ef1 ki\u1ec7n c\u1ee5 th\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ea5t th\u01b0\u1eddng hay kh\u00f4ng.\u00a0 <\/p>\n

Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u00a0<\/font><\/h3>\n

V\u00e0o th\u00e1ng 1\/2015,\u00a0c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP)\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00e1i ni\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng \u0111\u00e3 b\u1ecb lo\u1ea1i b\u1ecf t\u1ea1i M\u1ef9.\u00a0<\/p>\n

V\u00e0o th\u00e1ng 1\/2015,<\/i>H\u1ed9i \u0111\u1ed3ng Ti\u00eau chu\u1ea9n K\u1ebf to\u00e1n T\u00e0i ch\u00ednh\u00a0(FASB) \u0111\u00e3 lo\u1ea1i b\u1ecf kh\u00e1i ni\u1ec7m c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng kh\u1ecfi GAAP c\u1ee7a M\u1ef9 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u chi ph\u00ed v\u00e0 s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p.<\/i><\/p>\n

B\u1ea3n c\u1eadp nh\u1eadt ch\u1ec9 lo\u1ea1i b\u1ecf s\u1ef1 c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem m\u1ed9t s\u1ef1 ki\u1ec7n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u1edf th\u00e0nh m\u1ed9t kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng<\/b> cho c\u00e1c c\u00f4ng ty v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean, b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2015.\u00a0<\/p>\n

Song c\u00e1c c\u00f4ng ty v\u1eabn ph\u1ea3i ti\u1ebft l\u1ed9 c\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 b\u1ea5t th\u01b0\u1eddng. Ngo\u00e0i ra, c\u00e1c c\u00f4ng ty kh\u00f4ng c\u00f2n c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 hi\u1ec7u \u1ee9ng c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng l\u00ean thu\u1ebf thu nh\u1eadp v\u00e0\u00a0EPS\u00a0n\u1eefa. \u00a0\u00a0<\/p>\n

M\u1eb7c d\u00f9 c\u00e1c c\u00f4ng ty kh\u00f4ng c\u00f2n ph\u1ea3i m\u00f4 t\u1ea3 c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng l\u00e0 b\u1ea5t th\u01b0\u1eddng n\u1eefa, h\u1ecd v\u1eabn ph\u1ea3i ti\u1ebft l\u1ed9 c\u00e1c s\u1ef1 ki\u1ec7n kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 b\u1ea5t th\u01b0\u1eddng tr\u00ean\u00a0b\u00e1o c\u00e1o thu nh\u1eadp\u00a0v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u00fang tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp.\u00a0<\/p>\n

Ngo\u00e0i ra, GAAP cho ph\u00e9p c\u00e1c c\u00f4ng ty \u0111\u1eb7t t\u00ean g\u1ecdi c\u1ee5 th\u1ec3 h\u01a1n cho c\u00e1c s\u1ef1 ki\u1ec7n n\u00e0y, ch\u1eb3ng h\u1ea1n nh\u01b0 “T\u00e1c \u0111\u1ed9ng t\u1eeb \u0111\u00e1m ch\u00e1y t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t A”.<\/p>\n

Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0(IFRS) kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng trong chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u1ee7a h\u1ecd. \u00a0\u00a0<\/p>\n

Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng\u00a0<\/font><\/h3>\n

M\u1ed9t s\u1ef1 ki\u1ec7n ho\u1eb7c giao d\u1ecbch \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng <\/b>n\u1ebfu n\u00f3 v\u1eeba c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 v\u1eeba b\u1ea5t th\u01b0\u1eddng.\u00a0<\/p>\n

M\u1ed9t s\u1ef1 ki\u1ec7n g\u00e2y ra kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng ph\u1ea3i r\u1ea5t kh\u00e1c th\u01b0\u1eddng v\u00e0 kh\u00f4ng c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng ti\u00eau bi\u1ec3u c\u1ee7a c\u00f4ng ty, \u0111\u1ed3ng th\u1eddi, n\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn s\u1ebd kh\u00f4ng t\u00e1i di\u1ec5n trong t\u01b0\u01a1ng lai.\u00a0<\/i><\/p>\n

Vi\u1ec7c m\u1ed9t s\u1ed1 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 kho\u1ea3n m\u1ee5c n\u00e0y tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua nhi\u1ec1u n\u0103m l\u00e0 \u0111i\u1ec1u r\u1ea5t ph\u1ed5 bi\u1ebfn. \u00a0\u00a0<\/p>\n

B\u00ean c\u1ea1nh vi\u1ec7c t\u00e1ch bi\u1ec7t t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o thu nh\u1eadp, c\u00e1c c\u00f4ng ty \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u01b0\u1edbc t\u00ednh m\u1ee9c thu\u1ebf thu nh\u1eadp\u00a0t\u1eeb c\u00e1c kho\u1ea3n m\u1ee5c n\u00e0y v\u00e0 ti\u1ebft l\u1ed9 t\u00e1c \u0111\u1ed9ng c\u1ee7a n\u00f3 l\u00ean m\u1ee9c thu nh\u1eadp tr\u00ean m\u1ed7i c\u1ed5 phi\u1ebfu (EPS) c\u1ee7a h\u1ecd.\u00a0<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng l\u00e0 t\u1ed5n th\u1ea5t t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n th\u1ea3m kh\u1ed1c ch\u1eb3ng h\u1ea1n nh\u01b0 \u0111\u1ed9ng \u0111\u1ea5t, s\u00f3ng th\u1ea7n v\u00e0 ch\u00e1y r\u1eebng.\u00a0<\/i><\/p>\n

\u0110\u00f4i khi vi\u1ec7c ch\u1ec9 \u0111\u1ecbnh v\u00e0\u00a0\u01b0\u1edbc t\u00ednh t\u1ed5n th\u1ea5t\u00a0t\u1eeb m\u1ed9t s\u1ed1 s\u1ef1 ki\u1ec7n b\u1ea5t th\u01b0\u1eddng (v\u00ed d\u1ee5: h\u1ecfa ho\u1ea1n) t\u01b0\u01a1ng \u0111\u1ed1i d\u1ec5 d\u00e0ng, song v\u1eabn c\u00f3 c\u00e1c s\u1ef1 ki\u1ec7n b\u1ea5t th\u01b0\u1eddng kh\u00e1c c\u00f3 \u1ea3nh h\u01b0\u1edfng gi\u00e1n ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty nh\u01b0ng vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u00f3 kh\u0103n h\u01a1n nhi\u1ec1u. \u00a0 <\/p>\n

(Theo Investopedia)<\/p>\n

\u00a0<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Kho\u1ea3n m\u1ee5c b\u1ea5t th\u01b0\u1eddng (ti\u1ebfng Anh: Extraordinary Item) l\u00e0 c\u00e1c kho\u1ea3n l\u00e3i ho\u1eb7c l\u1ed7 ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n b\u1ea5t th\u01b0\u1eddng v\u00e0 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, tr\u00ecnh b\u00e0y v\u00e0 c\u00f4ng b\u1ed1 tr\u00ean b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[417],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/29788"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=29788"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/29788\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=29788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=29788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=29788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}