valor específic per a l’entitat

Terminologia comptable de les NIIF

• ca
  valor específic per a l’entitat
• es
  valor específico para la entidad
• fr
  valeur spécifique à l’entité
• en
  entity-specific value
• norma IAS16; IAS38
• Entity-specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.