<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-04-13T13:12:11Z</responseDate><request verb="GetRecord" identifier="oai:www.recercat.cat:2445/65030" metadataPrefix="qdc">https://recercat.cat/oai/request</request><GetRecord><record><header><identifier>oai:recercat.cat:2445/65030</identifier><datestamp>2025-11-20T14:28:29Z</datestamp><setSpec>com_2072_1057</setSpec><setSpec>col_2072_478811</setSpec><setSpec>col_2072_478917</setSpec></header><metadata><qdc:qualifieddc xmlns:qdc="http://dspace.org/qualifieddc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcterms="http://purl.org/dc/terms/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:doc="http://www.lyncode.com/xoai" xsi:schemaLocation="http://purl.org/dc/elements/1.1/ http://dublincore.org/schemas/xmls/qdc/2006/01/06/dc.xsd http://purl.org/dc/terms/ http://dublincore.org/schemas/xmls/qdc/2006/01/06/dcterms.xsd http://dspace.org/qualifieddc/ http://www.ukoln.ac.uk/metadata/dcmi/xmlschema/qualifieddc.xsd">
   <dc:title>La terminologia comptable de les Normes internacionals d'informació financera (NIIF)</dc:title>
   <dc:creator>Marti Pidelaserra, Jordi</dc:creator>
   <dc:creator>Egea, Àngels</dc:creator>
   <dc:subject>Terminologia</dc:subject>
   <dc:subject>Llenguatge econòmic</dc:subject>
   <dc:subject>Informació comptable</dc:subject>
   <dc:subject>Terminology</dc:subject>
   <dc:subject>Economics language</dc:subject>
   <dc:subject>Disclosure in accounting</dc:subject>
   <dcterms:abstract>En una època de crisi econòmica com la que estem patint, la terminologia té una importància cabdal. La majoria dels economistes opinen, quan el que necessitem és que diagnostiquin. I en aquesta fase de la crisi no tenim encara diagnòstics perquè els termes es confonen entre qui parla i qui escolta.</dcterms:abstract>
   <dcterms:issued>2015-04-14T09:57:07Z</dcterms:issued>
   <dcterms:issued>2015-04-14T09:57:07Z</dcterms:issued>
   <dcterms:issued>2014-12</dcterms:issued>
   <dcterms:issued>2015-04-14T09:57:07Z</dcterms:issued>
   <dc:type>info:eu-repo/semantics/article</dc:type>
   <dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
   <dc:relation>Reproducció del document publicat a: http://publicacions.iec.cat/repository/pdf/00000209%5C00000092.pdf</dc:relation>
   <dc:relation>Terminàlia, 2014, vol. 10, p. 64-64</dc:relation>
   <dc:rights>cc-by-nc-nd (c) Marti Pidelaserra, Jordi et al., 2014</dc:rights>
   <dc:rights>http://creativecommons.org/licenses/by-nc-nd/3.0/es</dc:rights>
   <dc:rights>info:eu-repo/semantics/openAccess</dc:rights>
   <dc:publisher>Institut d'Estudis Catalans</dc:publisher>
   <dc:source>Articles publicats en revistes (Empresa)</dc:source>
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