pèrdua de valor

Terminologia comptable de les NIIF

• ca
  pèrdua de valor
• es
  pérdida por deterioro del valor
• fr
  perte de valeur
• en
  impairment loss
• norma IAS36; IAS16
• An impairment loss is the amount by which the carrying amount of an asset or a cash-generating unit exceeds its recoverable amount.