quotes contingents de l’arrendament

Terminologia comptable de les NIIF

• ca
  quotes contingents de l’arrendament
• es
  cuotas contingentes del arrendamiento
• fr
  loyer conditionnel
• en
  contingent rent
• norma IAS17
• Contingent rent is that portion of the lease payments that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (eg percentage of future sales, amount of future use, future price indices, future market rates of interest).