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ЗОРИЛГО БА ҮНДСЭН ЗАРЧИМ СТОУС 15-ын зорилго нь аливаа аж ахуйн нэгжийн худалдан авагчидтай байгуулсан гэрээнээс үүссэн орлого болон мөнгөн гүйлгээний шинж чанар, дүн, цаг хугацаа, тодорхойгүй байдлын талаарх шаардлагатай мэдээллийг санхүүгийн тайлан хэрэглэгчдэд тайлагнах зарчмыг тодорхойлох явдал юм.
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