estats financers resumits

Auditoria

• ca
  estats financers resumits
• es
  estados financieros resumidos
• en
  summary financial statements
• fr
  états financiers résumés
• norma ISA 810
• Historical financial information that is derived from financial statements but that contains less detail than the financial statements, while still providing a structured representation consistent with that provided by the financial statements of the entity’s economic resources or obligations at a point in time or the changes therein for a period of time. Different jurisdictions may use different terminology to describe such historical financial information.
• nota:
  Terme no aplicable segons l'adaptació a la normativa espanyola.