valor residual

Terminologia comptable de les NIIF

• ca
  valor residual
• es
  valor residual
• fr
  valeur résiduelle
• en
  residual value
• norma IAS16; IAS38
• [IAS16] The residual value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
• [IAS38] The residual value of an intangible asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.