vida útil

Terminologia comptable de les NIIF

• ca
  vida útil
• es
  vida útil
• fr
  durée d’utilité
• en
  useful life
• norma IAS16; IAS36; IAS38; IAS17
• [IAS16; IAS36; IAS38] Useful life is: (a) the period over which an asset is expected to be available for use by an entity; or (b) the number of production or similar units expected to be obtained from the asset by an entity.
• [IAS17] Useful life is the estimated remaining period, from the commencement of the lease term, without limitation by the lease term, over which the economic benefits embodied in the asset are expected to be consumed by the entity.