compra regulada o venda regulada

Terminologia comptable de les NIIF

• ca
  compra regulada o venda regulada
• es
  compra o venta convencional
• fr
  achat normalisé ou vente normalisée
• en
  regular way purchase or sale
• norma IAS39
• A regular way purchase or sale is a purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the marketplace concerned.