ajustaments per reclassificació

Terminologia comptable de les NIIF

• ca
  ajustaments per reclassificació
• es
  ajustes por reclasificación
• fr
  ajustements de reclassement
• en
  reclassification adjustments
• norma IAS01
• Reclassification adjustments are amounts reclassified to profit or loss in the current period that were recognised in other comprehensive income in the current or previous periods.