grup alienable d’elements

Terminologia comptable de les NIIF

• ca
  grup alienable d’elements
• es
  grupo enajenable de elementos
• fr
  groupe destiné à être cédé
• en
  disposal group
• norma IFRS5
• A group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction. The group includes goodwill acquired in a business combination if the group is a cash-generating unit to which goodwill has been allocated in accordance with the requirements of paragraphs 80–87 of IAS 36 Impairment of Assets (as revised in 2004) or if it is an operation within such a cash-generating unit.