cost atribuït

Terminologia comptable de les NIIF

• ca
  cost atribuït
• es
  coste atribuido
• fr
  coût présumé
• en
  deemed cost
• norma IFRS1
• An amount used as a surrogate for cost or depreciated cost at a given date. Subsequent depreciation or amortisation assumes that the entity had initially recognised the asset or liability at the given date and that its cost was equal to the deemed cost.