arrendament no cancel·lable

Terminologia comptable de les NIIF

• ca
  arrendament no cancel·lable
• es
  arrendamiento no cancelable
• fr
  contrat de location non résiliable
• en
  non-cancellable lease
• norma IAS17
• A non-cancellable lease is a lease that is cancellable only:
  • (a) upon the occurrence of some remote contingency;
  • (b) with the permission of the lessor;
  • (c) if the lessee enters into a new lease for the same or an equivalent asset with the same lessor; or
  • (d) upon payment by the lessee of such an additional amount that, at inception of the lease, continuation of the lease is reasonably certain.