responsables de la direcció

Terminologia comptable de les NIIF

• ca
  responsables de la direcció
• es
  personal clave de la dirección
• fr
  principaux dirigeants
• en
  key management personnel
• norma IAS24
• Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.