entitat de caràcter mutualista

Terminologia comptable de les NIIF

• ca
  entitat de caràcter mutualista
• es
  entidad de carácter mutualista
• fr
  entité mutuelle
• en
  mutual entity
• norma IFRS3
• An entity, other than an investor-owned entity, that provides dividends, lower costs or other economic benefits directly to its owners, members or participants. For example, a mutual insurance company, a credit union and a co-operative entity are all mutual entities.