valor residual garantit

Terminologia comptable de les NIIF

• ca
  valor residual garantit
• es
  valor residual garantizado
• fr
  valeur résiduelle garantie
• en
  guaranteed residual value
• norma IAS17
• Guaranteed residual value is:
  • (a) for a lessee, that part of the residual value that is guaranteed by the lessee or by a party related to the lessee (the amount of the guarantee being the maximum amount that could, in any event, become payable); and
  • (b) for a lessor, that part of the residual value that is guaranteed by the lessee or by a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee.