actiu financer o passiu financer a valor raonable amb canvis en el compte de pèrdues i guanys

Terminologia comptable de les NIIF

• ca
  actiu financer o passiu financer a valor raonable amb canvis en el compte de pèrdues i guanys
• es
  activo financiero o pasivo financiero a valor razonable con cambios en resultados
• fr
  actif financier ou passif financier à la juste valeur par le biais du compte de résultat
• en
  financial liability at fair value through profit or loss
• norma IAS39
• A financial liability at fair value through profit or loss is a financial liability that meets either of the following conditions:
  • (a) it meets the definition of held for trading;
  • (b) upon initial recognition it is designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 11A, or when doing so results in more relevant information, because either (i) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ’an accounting mismatch ) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (ii) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24 Related Party Disclosures (as revised in 2009)), for example the entity’s board of directors and chief executive officer.