costos de transacció

Terminologia comptable de les NIIF

• ca
  costos de transacció
• es
  costes de transacción
• fr
  coûts de transaction
• en
  transaction costs
• norma IAS39
• Transaction costs are incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability. An incremental cost is one that would not have been incurred if the entity had not acquired, issued or disposed of the financial instrument.