{"id":8393,"date":"2023-11-30T06:11:15","date_gmt":"2023-11-30T06:11:15","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gia-tri-so-sach-co-dieu-chinh-adjusted-book-value-la-gi-dac-diem-va-luu-y.html"},"modified":"2023-12-21T14:24:38","modified_gmt":"2023-12-21T07:24:38","slug":"gia-tri-so-sach-co-dieu-chinh-adjusted-book-value-la-gi-dac-diem-va-luu-y","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gia-tri-so-sach-co-dieu-chinh-adjusted-book-value-la-gi-dac-diem-va-luu-y.html","title":{"rendered":"Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u0111i\u1ec1u ch\u1ec9nh (Adjusted Book Value) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 l\u01b0u \u00fd"},"content":{"rendered":"
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(\u1ea2nh minh h\u1ecda: Die TPA Grupe)<\/p>\n<\/figcaption><\/figure>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/span><\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/span><\/b> trong ti\u1ebfng Anh l\u00e0 Adjusted Book Value.<\/b><\/p>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/span><\/b> l\u00e0 th\u01b0\u1edbc \u0111o \u0111\u1ecbnh gi\u00e1 c\u1ee7a m\u1ed9t c\u00f4ng ty sau c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, bao g\u1ed3m c\u1ea3\u00a0n\u1ee3 ph\u1ea3i tr\u1ea3\u00a0ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i\u00a0(Off-balance sheet) v\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u1ea3n \u00e1nh\u00a0gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed\u00a0(Fair market value).<\/p>\n

Nh\u01b0\u1ee3c \u0111i\u1ec3m c\u00f3 th\u1ec3 c\u00f3 c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/span> l\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 gi\u00e1 tr\u1ecb cao h\u01a1n t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 do kh\u00f4ng \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00e1c kho\u1ea3n thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 trong\u00a0n\u1ee3 ti\u1ec1m t\u00e0ng.<\/p>\n

Tuy nhi\u00ean,\u00a0gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch\u00a0\u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn nh\u01b0 m\u1ed9t b\u1ee9c tranh ch\u00ednh x\u00e1c v\u1ec1 gi\u00e1 tr\u1ecb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t c\u00f4ng ty c\u00f3 l\u1ee3i nhu\u1eadn. N\u00f3 c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t c\u00e1ch \u0111\u1ec3 n\u1eafm b\u1eaft v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ti\u1ec1m n\u0103ng c\u00f3 s\u1eb5n trong m\u1ed9t c\u00f4ng ty.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/span><\/font><\/h3>\n

C\u00f3 m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ph\u00e1p m\u00e0 m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 g\u00e1n gi\u00e1 tr\u1ecb ho\u1eb7c \u0111\u1ecbnh gi\u00e1 cho m\u1ed9t doanh nghi\u1ec7p. Quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng d\u1ea1ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 li\u00ean quan \u0111\u1ebfn m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 t\u00ednh s\u1eb5n c\u00f3 c\u1ee7a th\u00f4ng tin.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/span> <\/b>th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 g\u00e1n gi\u00e1 tr\u1ecb cho c\u00e1c c\u00f4ng ty ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi vi\u1ec7c\u00a0gi\u1ea3i th\u1ec3\u00a0(Liquidation) ho\u1eb7c c\u00e1c c\u00f4ng ty n\u1eafm gi\u1eef t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, nh\u01b0 t\u00e0i s\u1ea3n ho\u1eb7c ch\u1ee9ng kho\u00e1n.<\/p>\n

C\u00e1c nh\u00e0 ph\u00e2n t\u00edch c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/span> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0k\u1ebft qu\u1ea3 kinh doanh sau thu\u1ebf\u00a0(Bottom line) cho gi\u00e1 tr\u1ecb c\u00f4ng ty khi d\u1ef1 \u0111o\u00e1n c\u00f4ng ty ph\u00e1 s\u1ea3n ho\u1eb7c b\u00e1n do s\u1ef1 c\u1ed1 t\u00e0i ch\u00ednh.<\/p>\n

L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/span><\/font><\/h3>\n

\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch<\/b> c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111\u00f2i h\u1ecfi ph\u1ea3i ph\u00e2n t\u00edch t\u1eebng d\u00f2ng m\u1ed9t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u1ed9t s\u1ed1 ph\u00e2n t\u00edch \u0111\u01a1n gi\u1ea3n nh\u01b0 ph\u00e2n t\u00edch ti\u1ec1n m\u1eb7t v\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n. C\u00e1c m\u1ee5c n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/p>\n

Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, t\u00f9y thu\u1ed9c v\u00e0o th\u1eddi gian c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu. V\u00ed d\u1ee5, c\u00e1c kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n 180 ng\u00e0y (ho\u1eb7c nghi ng\u1edd qu\u00e1 180 ng\u00e0y) s\u1ebd \u0111\u01b0\u1ee3c c\u1eaft kho\u1ea3n gi\u00e1 tr\u1ecb so v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu d\u01b0\u1edbi 30 ng\u00e0y.<\/p>\n

T\u00e0i s\u1ea3n, nh\u00e0 m\u00e1y v\u00e0 thi\u1ebft b\u1ecb ph\u1ea3i ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh l\u1edbn, \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ea5t, \u0111\u01b0\u1ee3c gi\u1eef tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i v\u1edbi\u00a0gi\u00e1 g\u1ed1c\u00a0(Historical cost). Gi\u00e1 tr\u1ecb \u0111\u1ea5t c\u00f3 th\u1ec3 s\u1ebd l\u1edbn h\u01a1n nhi\u1ec1u so v\u1edbi gi\u00e1 g\u1ed1c trong h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

Qu\u00e1 tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n v\u1edbi nh\u1eefng th\u1ee9 nh\u01b0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, n\u1ee3 ti\u1ec1m t\u00e0ng, t\u00e0i s\u1ea3n\u00a0thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i. Ngo\u00e0i ra, n\u1ebfu c\u00f3 l\u00e3i vay, th\u00ec l\u00e3i vay n\u00e0y s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u h\u01a1n v\u1ec1 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch. M\u1ee5c ti\u00eau l\u00e0 \u0111\u00e1nh d\u1ea5u t\u1eebng t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1edbi gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed.<\/p>\n

Sau khi gi\u00e1 tr\u1ecb c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, nh\u00e0 ph\u00e2n t\u00edch ch\u1ec9 c\u1ea7n kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 t\u1eeb t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1ea5y gi\u00e1 tr\u1ecb h\u1ee3p l\u00ed c\u1ee7a c\u00f4ng ty.<\/p>\n

(Theo Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 \u0111i\u1ec1u ch\u1ec9nh (ti\u1ebfng Anh: Adjusted Book Value) l\u00e0 th\u01b0\u1edbc \u0111o \u0111\u1ecbnh gi\u00e1 c\u1ee7a m\u1ed9t c\u00f4ng ty sau c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, bao g\u1ed3m c\u1ea3 n\u1ee3 ph\u1ea3i tr\u1ea3 ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i v\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng h\u1ee3p l\u00ed.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8393"}],"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=8393"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8393\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}