propietaris

Terminologia comptable de les NIIF

• ca
  propietaris
• es
  propietarios
• fr
  propriétaires
• fr
  détenteurs
• en
  owners
• norma IAS01, IFRS3
• [IAS01] Owners are holders of instruments classified as equity.
• [IFRS3] For the purposes of this IFRS, owners is used broadly to include holders of equity interests of investor-owned entities and owners or members of, or participants in, mutual entities.