actiu circulant

Terminologia comptable de les NIIF

• ca
  actiu circulant
• es
  activo corriente
• fr
  actif courant
• en
  current asset
• norma IFRS5
• An entity shall classify an asset as current when: (a) it expects to realise the asset, or intends to sell or consume it, in its normal operating cycle; (b) it holds the asset primarily for the purpose of trading; (c) it expects to realise the asset within twelve months after the reporting period; or (d) the asset is cash or a cash equivalent (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.