mercat actiu

Terminologia comptable de les NIIF

• ca
  mercat actiu
• es
  mercado activo
• fr
  marché actif
• en
  active market
• norma IAS36; IAS38; IAS41
• An active market is a market in which all the following conditions exist:
  • (a) the items traded within the market are homogeneous;
  • (b) willing buyers and sellers can normally be found at any time; and
  • (c) prices are available to the public.