cost

Terminologia comptable de les NIIF

• ca
  cost
• es
  coste
• fr
  coût
• en
  cost
• norma IAS40; IAS16; IAS38
• Cost is the amount of cash or cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs, eg IFRS 2 Share-based Payment.