subvencions de capital

Terminologia comptable de les NIIF

• ca
  subvencions de capital
• es
  subvenciones relacionadas con activos
• es
  subvenciones de capital
• fr
  subventions liées à des actifs
• en
  grants related to assets
• norma IAS20
• Grants related to assets are government grants whose primary condition is that an entity qualifying for them should purchase, construct or otherwise acquire long-term assets. Subsidiary conditions may also be attached restricting the type or location of the assets or the periods during which they are to be acquired or held.