compromís ferm de compra

Terminologia comptable de les NIIF

• ca
  compromís ferm de compra
• es
  compromiso firme de compra
• fr
  engagement d’achat ferme
• en
  firm purchase commitment
• norma IFRS5
• An agreement with an unrelated party, binding on both parties and usually legally enforceable, that (a) specifies all significant terms, including the price and timing of the transactions, and (b) includes a disincentive for non-performance that is sufficiently large to make performance highly probable.