data de valoració

Terminologia comptable de les NIIF

• ca
  data de valoració
• es
  fecha de valoración
• fr
  date d’évaluation
• en
  measurement date
• norma IFRS2
• The date at which the fair value of the equity instruments granted is measured for the purposes of this IFRS. For transactions with employees and others providing similar services, the measurement date is grant date. For transactions with parties other than employees (and those providing similar services), the measurement date is the date the entity obtains the goods or the counterparty renders service.