costos directes inicials

Terminologia comptable de les NIIF

• ca
  costos directes inicials
• es
  costes directos iniciales
• fr
  coûts directs initiaux
• en
  initial direct costs
• norma IAS17
• Initial direct costs are incremental costs that are directly attributable to negotiating and arranging a lease, except for such costs incurred by manufacturer or dealer lessors.