inversions immobiliàries

Terminologia comptable de les NIIF

• ca
  inversions immobiliàries
• es
  inversiones inmobiliarias
• fr
  immeuble de placement
• en
  investment property
• norma IAS40
• Investment property is property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for:
  • (a) use in the production or supply of goods or services or for administrative purposes; or
  • (b) sale in the ordinary course of business.