import en llibres

Terminologia comptable de les NIIF

• ca
  import en llibres
• es
  importe en libros
• fr
  valeur comptable
• en
  carrying amount
• norma IAS36; IAS38; IAS40; IAS41
• Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon.