aplicació prospectiva

Terminologia comptable de les NIIF

• ca
  aplicació prospectiva
• es
  aplicación prospectiva
• fr
  application prospective
• en
  prospective application
• norma IAS08
• Prospective application of a change in accounting policy and of recognising the effect of a change in an accounting estimate, respectively, are:
  • (a) applying the new accounting policy to transactions, other events and conditions occurring after the date as at which the policy is changed; and
  • (b) recognising the effect of the change in the accounting estimate in the current and future periods affected by the change.