valor en ús

Terminologia comptable de les NIIF

• ca
  valor en ús
• es
  valor de uso
• fr
  valeur d’utilité
• en
  value in use
• norma IFRS5; IAS36
• [IFRS5] The present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful life.
• [IAS36] Value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit.