inici de l’arrendament

Terminologia comptable de les NIIF

• ca
  inici de l’arrendament
• es
  inicio del arrendamiento
• fr
  commencement du contrat
• en
  inception of the lease
• norma IAS17
• The inception of the lease is the earlier of the date of the lease agreement and the date of commitment by the parties to the principal provisions of the lease. As at this date:
  • (a) a lease is classified as either an operating or a finance lease; and
  • (b) in the case of a finance lease, the amounts to be recognised at the commencement of the lease term are determined.