{"id":8419,"date":"2023-11-30T04:04:18","date_gmt":"2023-11-30T04:04:18","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hop-dong-co-rui-ro-lon-onerous-contract-la-gi-dac-diem.html"},"modified":"2023-12-21T14:23:52","modified_gmt":"2023-12-21T07:23:52","slug":"hop-dong-co-rui-ro-lon-onerous-contract-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hop-dong-co-rui-ro-lon-onerous-contract-la-gi-dac-diem.html","title":{"rendered":"H\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn (Onerous contract) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[nh\u1eadp ch\u00fa th\u00edch]\">\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Construction Executive.<\/p>\n<\/div>\n<\/div>\n<h2><b><font style=\"line-height: 22px;font-size: 22px\">H\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn<\/font><\/b><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>H\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn <\/b>ti\u1ebfng Anh l\u00e0 <b>Onerous contract.<\/b><\/p>\n<p><b>H\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn<\/b> l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef k\u1ebf to\u00e1n cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng s\u1ebd khi\u1ebfn c\u00f4ng ty ph\u1ea3i tr\u1ea3 nhi\u1ec1u ti\u1ec1n h\u01a1n \u0111\u1ec3 ho\u00e0n th\u00e0nh so v\u1edbi nh\u1eefng g\u00ec c\u00f4ng ty s\u1ebd nh\u1eadn l\u1ea1i.<\/p>\n<h3><b><font style=\"line-height: 22px;font-size: 22px\">\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a H\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn<\/font><\/b><\/h3>\n<p>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IAS)\u00a0\u0111\u1ecbnh ngh\u0129a m\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn l\u00e0 &#8220;m\u1ed9t h\u1ee3p \u0111\u1ed3ng trong \u0111\u00f3 chi ph\u00ed kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 ki\u1ebfn s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c theo n\u00f3.&#8221;<\/p>\n<p>Thu\u1eadt ng\u1eef &#8220;chi ph\u00ed kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi&#8221; c\u0169ng c\u00f3 m\u1ed9t \u00fd ngh\u0129a c\u1ee5 th\u1ec3 cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n. IAS \u0111\u1ecbnh ngh\u0129a n\u00f3 l\u00e0 &#8220;chi ph\u00ed th\u1ea5p h\u01a1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u1ea5t k\u00ec kho\u1ea3n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c h\u00ecnh ph\u1ea1t n\u00e0o ph\u00e1t sinh do kh\u00f4ng ho\u00e0n th\u00e0nh n\u00f3.&#8221;<\/p>\n<p>M\u1ed9t v\u00ed d\u1ee5 v\u1ec1 h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn cho thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng c\u00f2n c\u1ea7n thi\u1ebft ho\u1eb7c kh\u00f4ng c\u00f2n c\u00f3 th\u1ec3 t\u1ea1o ra l\u1ee3i nhu\u1eadn. Gi\u1ea3 s\u1eed m\u1ed9t c\u00f4ng ty k\u00ed th\u1ecfa thu\u1eadn nhi\u1ec1u n\u0103m \u0111\u1ec3 thu\u00ea v\u0103n ph\u00f2ng, sau \u0111\u00f3 di chuy\u1ec3n ho\u1eb7c gi\u1ea3m qui m\u00f4 trong khi th\u1ecfa thu\u1eadn v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c, \u0111\u1ec3 l\u1ea1i kh\u00f4ng gian v\u0103n ph\u00f2ng, hi\u1ec7n kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng, b\u1ecb b\u1ecf tr\u1ed1ng.\u00a0<\/p>\n<p>Ho\u1eb7c v\u00ed d\u1ee5 nh\u01b0 m\u1ed9t c\u00f4ng ty khai th\u00e1c \u0111\u00e3 k\u00ed h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u1ecf \u0111\u1ec3 khai th\u00e1c than ho\u1eb7c m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a kh\u00e1c tr\u00ean m\u1ed9t m\u1ea3nh \u0111\u1ea5t, nh\u01b0ng t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m n\u00e0o \u0111\u00f3 trong th\u1eddi h\u1ea1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng, gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3 gi\u1ea3m xu\u1ed1ng m\u1ee9c t\u1ea1o ra n\u00f3 v\u00e0 vi\u1ec7c b\u00e1n n\u00f3 ra th\u1ecb tr\u01b0\u1eddng kh\u00f4ng c\u00f2n c\u00f3 l\u1ee3i n\u1eefa.<\/p>\n<p>C\u00e1c qui t\u1eafc v\u1ec1 c\u00e1ch x\u1eed l\u00ed c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a\u00a0Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf\u00a0(IFRS), trong \u0111\u00f3 H\u1ed9i \u0111\u1ed3ng IAS l\u00e0 c\u01a1 quan thi\u1ebft l\u1eadp ti\u00eau chu\u1ea9n \u0111\u1ed9c l\u1eadp. C\u01a1 quan ch\u1ee7 qu\u1ea3n, Qu\u0129 IFRS, l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i London.<\/p>\n<p>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf 37 (IAS 37), m\u1ee5c &#8220;D\u1ef1 ph\u00f2ng, n\u1ee3 ti\u1ec1m t\u00e0ng v\u00e0 t\u00e0i s\u1ea3n d\u1ef1 ph\u00f2ng&#8221;, ph\u00e2n lo\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn l\u00e0 &#8220;d\u1ef1 ph\u00f2ng&#8221;, ngh\u0129a l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ho\u1eb7c vay s\u1ebd t\u00edch l\u0169y v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m kh\u00f4ng ch\u1eafc ch\u1eafn ho\u1eb7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c. C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c \u0111o l\u01b0\u1eddng b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh t\u1ed1t nh\u1ea5t v\u1ec1 c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00e1p \u1ee9ng ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i. C\u00e1c ti\u00eau chu\u1ea9n IFRS v\u00e0 IASB \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi c\u00e1c c\u00f4ng ty \u1edf nhi\u1ec1u qu\u1ed1c gia tr\u00ean th\u1ebf gi\u1edbi.<\/p>\n<p>(Theo\u00a0<i>Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            H\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn (ti\u1ebfng Anh: Onerous contract) l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef k\u1ebf to\u00e1n cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng s\u1ebd khi\u1ebfn c\u00f4ng ty ph\u1ea3i tr\u1ea3 nhi\u1ec1u ti\u1ec1n h\u01a1n \u0111\u1ec3 ho\u00e0n th\u00e0nh so v\u1edbi nh\u1eefng g\u00ec c\u00f4ng ty s\u1ebd nh\u1eadn l\u1ea1i.\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\/8419"}],"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=8419"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8419\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}