préstecs i partides a cobrar
Terminologia comptable de les NIIF
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ca
préstecs i partides a cobrar
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es
préstamos y partidas a cobrar
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fr
prêts et créances
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en
loans and receivables
- norma IAS39
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Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than:
- (a) Those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity upon initial recognition designates as at fair value through profit or loss;
- (b) those that the entity upon initial recognition designates as available for sale; or
- (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale.