valor residual no garantit

Terminologia comptable de les NIIF

• ca
  valor residual no garantit
• es
  valor residual no garantizado
• fr
  valeur résiduelle non garantie
• en
  unguaranteed residual value
• norma IAS17
• Unguaranteed residual value is that portion of the residual value of the leased asset, the realisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor.