empleats i tercers que presten serveis similars

Terminologia comptable de les NIIF

• ca
  empleats i tercers que presten serveis similars
• es
  empleados y terceros que prestan servicios similares
• fr
  salariés et tiers fournissant des services similaires
• en
  employees and others providing similar services
• norma IFRS2
• Individuals who render personal services to the entity and either (a) the individuals are regarded as employees for legal or tax purposes, (b) the individuals work for the entity under its direction in the same way as individuals who are regarded as employees for legal or tax purposes, or (c) the services rendered are similar to those rendered by employees. For example, the term encompasses all management personnel, ie those persons having authority and responsibility for planning, directing and controlling the activities of the entity, including non-executive directors.