immobilitzat material

Terminologia comptable de les NIIF

• ca
  immobilitzat material
• es
  inmovilizado material
• fr
  immobilisations corporelles
• en
  property, plant and equipment
• norma IAS16
• Property, plant and equipment are tangible items that:
    (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and
    (b) are expected to be used during more than one period.