contracte onerós

Terminologia comptable de les NIIF

• ca
  contracte onerós
• es
  contrato de carácter oneroso
• fr
  contrat déficitaire
• en
  onerous contract
• norma IAS37
• An onerous contract is a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it.