altres elements del resultat global

Terminologia comptable de les NIIF

• ca
  altres elements del resultat global
• es
  otro resultado global
• fr
  autres éléments du résultat global
• en
  other comprehensive income
• norma IAS01
• Other comprehensive income comprises items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs.