existències

Terminologia comptable de les NIIF

• ca
  existències
• es
  existencias
• fr
  stocks
• en
  inventories
• norma IAS02
• Inventories are assets:
  • (a) held for sale in the ordinary course of business;
  • (b) in the process of production for such sale; or
  • (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services.