ingressos financers no meritats

Terminologia comptable de les NIIF

• ca
  ingressos financers no meritats
• es
  ingresos financieros no devengados
• fr
  produits financiers non acquis
• en
  unearned finance income
• norma IAS17
• Unearned finance income is the difference between:
  • (a) the gross investment in the lease, and
  • (b) the net investment in the lease.