valor raonable

Terminologia comptable de les NIIF

• ca
  valor raonable
• es
  valor razonable
• fr
  juste valeur
• en
  fair value
• norma IFRS1; IFRS2; IFRS3; IFRS4; IFRS5; IAS02, IAS16, IAS17, IAS18, IAS19; IAS20; IAS21, IAS32; IAS38; IAS39; IAS40; IAS41
• [IFRS1] The amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.
• [IFRS2] The amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged, between knowledgeable, willing parties in an arm’s length transaction.