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actius financers disponibles per a la venda Terminologia comptable de les NIIF

actius financers disponibles per a la venda

Terminologia comptable de les NIIF
  • ca
    actius financers disponibles per a la venda
  • es
    activos financieros disponibles para la venta
  • fr
    actifs financiers détenus à des fins de transaction
  • en
    financial assets held for trading
  • norma IAS39
  • A financial asset or financial liability is held for trading if:
    • (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term;
    • (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or
    • (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument).

actius generats per l’exploració i l’avaluació Terminologia comptable de les NIIF

actius generats per l’exploració i l’avaluació

Terminologia comptable de les NIIF
  • ca
    actius generats per l’exploració i l’avaluació
  • es
    activos para exploración y evaluación
  • fr
    actifs au titre de la prospection et de l’évaluation
  • en
    exploration and evaluation assets
  • norma IFRS6
  • Exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy.

actius nets disponibles per al pagament de prestacions Terminologia comptable de les NIIF

actius nets disponibles per al pagament de prestacions

Terminologia comptable de les NIIF
  • ca
    actius nets disponibles per al pagament de prestacions
  • es
    activos netos disponibles para el pago de prestaciones
  • fr
    actifs nets affectés aux prestations
  • en
    net assets available for benefits
  • norma IAS26
  • Net assets available for benefits are the assets of a plan less liabilities other than the actuarial present value of promised retirement benefits.

actius per impostos diferits Terminologia comptable de les NIIF

actius per impostos diferits

Terminologia comptable de les NIIF
  • ca
    actius per impostos diferits
  • es
    activos por impuestos diferidos
  • fr
    actifs d’impôt différé
  • en
    deferred tax assets
  • norma IAS12
  • Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:
    • (a) deductible temporary differences;
    • (b) the carryforward of unused tax losses; and
    • (c) the carryforward of unused tax credits.

actius posseïts per un fons de prestacions a llarg termini

Terminologia comptable de les NIIF
  • ca
    actius posseïts per un fons de prestacions a llarg termini
  • es
    activos poseídos por un fondo de prestaciones a largo plazo
  • fr
    actifs détenus par un fonds d’avantages du personnel à long terme
  • en
    assets held by a long-term employee benefit fund
  • norma IAS19
  • Assets held by a long-term employee benefit fund are assets (other than non-transferable financial instruments issued by the reporting entity) that:
    • (a) are held by an entity (a fund) that is legally separate from the reporting entity and exists solely to pay or fund employee benefits;
    • (b) are available to be used only to pay or fund employee benefits, are not available to the reporting entity’s own creditors (even in bankruptcy), and cannot be returned to the reporting entity, unless either: (i) the remaining assets of the fund are sufficient to meet all the related employee benefit obligations of the plan or the reporting entity; or (ii) the assets are returned to the reporting entity to reimburse it for employee benefits already paid.