començament del termini de l’arrendament

Terminologia comptable de les NIIF

• ca
  començament del termini de l’arrendament
• es
  comienzo del plazo del arrendamiento
• fr
  début de la période de location
• en
  commencement of the lease term
• norma IAS17
• The commencement of the lease term is the date from which the lessee is entitled to exercise its right to use the leased asset. It is the date of initial recognition of the lease (ie the recognition of the assets, liabilities, income or expenses resulting from the lease, as appropriate).