reestructuració

Terminologia comptable de les NIIF

• ca
  reestructuració
• es
  reestructuración
• fr
  restructuration
• en
  restructuring
• norma IAS37
• A restructuring is a programme that is planned and controlled by management, and materially changes either:
  • (a) the scope of a business undertaken by an entity; or
  • (b) the manner in which that business is conducted.