cost amortitzat d’un actiu financer o d’un passiu financer

Terminologia comptable de les NIIF

• ca
  cost amortitzat d’un actiu financer o d’un passiu financer
• es
  coste amortizado de un activo financiero o de un pasivo financiero
• fr
  coût amorti d’un actif ou d un passif financier
• en
  amortised cost of a financial asset or financial liability
• norma IAS39
• The amortised cost of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility.