valor net realitzable

Terminologia comptable de les NIIF

• ca
  valor net realitzable
• es
  valor realizable neto
• fr
  valeur nette de réalisation
• en
  net realisable value
• norma IAS02
• Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.