negoci a l’estranger

Terminologia comptable de les NIIF

• ca
  negoci a l’estranger
• es
  negocio en el extranjero
• fr
  établissement à l’étranger
• en
  foreign operation
• norma IAS21
• Foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.