import amortitzable

Terminologia comptable de les NIIF

• ca
  import amortitzable
• es
  importe amortizable
• fr
  montant amortissable
• en
  depreciable amount
• norma IAS16; IAS36; IAS38
• Depreciable amount is the cost of an asset, or other amount substituted for cost in the financial statements, less its residual value.