condició referida al mercat

Terminologia comptable de les NIIF

• ca
  condició referida al mercat
• es
  condición referida al mercado
• fr
  condition de marché
• en
  market condition
• norma IFRS2
• A condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price of the entity’s equity instruments, such as attaining a specified share price or a specified amount of intrinsic value of a share option, or achieving a specified target that is based on the market price of the entity’s equity instruments relative to an index of market prices of equity instruments of other entities.