contracte de construcció

Terminologia comptable de les NIIF

• ca
  contracte de construcció
• es
  contrato de construcción
• fr
  contrat de construction
• en
  construction contract
• norma IAS11
• A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use.