canvi en una estimació comptable

Terminologia comptable de les NIIF

• ca
  canvi en una estimació comptable
• es
  cambio en una estimación contable
• fr
  changement d’estimation comptable
• en
  change in accounting estimate
• norma IAS08
• A change in accounting estimate is an adjustment of the carrying amount of an asset or a liability, or the amount of the periodic consumption of an asset, that results from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. Changes in accounting estimates result from new information or new developments and, accordingly, are not corrections of errors.