termini de l’arrendament

Terminologia comptable de les NIIF

• ca
  termini de l’arrendament
• es
  plazo del arrendamiento
• fr
  période de location
• en
  lease term
• norma IAS17
• The lease term is the non-cancellable period for which the lessee has contracted to lease the asset together with any further terms for which the lessee has the option to continue to lease the asset, with or without further payment, when at the inception of the lease it is reasonably certain that the lessee will exercise the option.