activitat interrompuda

Terminologia comptable de les NIIF

• ca
  activitat interrompuda
• es
  actividad interrumpida
• fr
  activité abandonnée
• en
  discontinued operation
• norma IFRS5
• A component of an entity that either has been disposed of or is classified as held for sale and:
  • (a) represents a separate major line of business or geographical area of operations,
  • (b) is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations or
  • (c) is a subsidiary acquired exclusively with a view to resale.