opcions, warrants i altres instruments equivalents

Terminologia comptable de les NIIF

• ca
  opcions, warrants i altres instruments equivalents
• es
  opciones, certificados de opción para suscribir títulos (warrants) y sus equivalentes
• fr
  options, bons de souscription et leurs équivalents
• en
  options, warrants and their equivalents
• norma IAS33
• Options, warrants and their equivalents are financial instruments that give the holder the right to purchase ordinary shares.