dilució

Terminologia comptable de les NIIF

• ca
  dilució
• es
  dilución
• fr
  dilution
• en
  dilution
• norma IAS33
• Dilution is a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.