valor raonable menys costos de venda

Terminologia comptable de les NIIF

• ca
  valor raonable menys costos de venda
• es
  valor razonable menos los costes de venta
• fr
  juste valeur diminuée
• en
  fair value less costs to sell
• norma IAS36
• Fair value less costs to sell is the amount obtainable from the sale of an asset or cash-generating unit in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal.