instrument de patrimoni concedit

Terminologia comptable de les NIIF

• ca
  instrument de patrimoni concedit
• es
  instrumento de patrimonio concedido
• fr
  instrument de capitaux propres attribué
• en
  equity instrument granted
• norma IFRS2
• The right (conditional or unconditional) to an equity instrument of the entity conferred by the entity on another party, under a share-based payment arrangement.