immobles ocupats pel propietari

Terminologia comptable de les NIIF

• ca
  immobles ocupats pel propietari
• es
  inmuebles ocupados por el dueño
• fr
  bien immobilier occupé par son propriétaire
• en
  owner-occupied property
• norma IAS40
• Owner-occupied property is property held (by the owner or by the lessee under a finance lease) for use in the production or supply of goods or services or for administrative purposes.