estats financers separats

Terminologia comptable de les NIIF

• ca
  estats financers separats
• es
  estados financieros separados
• fr
  états financiers individuels
• en
  separate financial statements
• norma IAS27; IAS28; IAS31
• Separate financial statements are those presented by a parent, an investor in an associate or a venturer in a jointly controlled entity, in which the investments are accounted for on the basis of the direct equity interest rather than on the basis of the reported results and net assets of the investees.