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Niif Para PYMES


Enviado por   •  15 de Agosto de 2011  •  9.538 Palabras (39 Páginas)  •  1.017 Visitas

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2009

Fundación IASC: Material de formación sobre la NIIF para las PYMES

Módulo 3: Presentación de Estados Financieros

Fundación IASC: Material de formación sobre la NIIF para las PYMES

que incluye el texto completo de la

Sección 3 Presentación de Estados Financieros

de la Norma Internacional de Información Financiera

para Pequeñas y Medianas Entidades (NIIF para las PYMES)

publicado por el Consejo de Normas Internacionales de Contabilidad el 9 de julio de 2009

con explicaciones amplias, preguntas para la propia evaluación y casos prácticos

Fundación del Comité de Normas Internacionales de Contabilidad

30 Cannon Street

London EC4M 6XH

United Kingdom

Teléfono: +44 (0)20 7246 6410

Fax: +44 (0)20 7246 6411

Correo electrónico: iasb@iasb.org

Publicaciones Teléfono: +44 (0)20 7332 2730

Publicaciones Fax: +44 (0)20 7332 2749

Publicaciones Correo electrónico: publications@iasb.org

Web: www.iasb.org

International Accounting Standards Committee Foundation®

30 Cannon Street | London EC4M 6XH | United Kingdom

Telephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411 | Email: iasb@iasb.org

Publications Telephone: +44 (0)20 7332 2730 | Publications Fax: +44 (0)20 7332 2749

Publications Email: publications@iasb.org | Web: www.iasb.org

Copyright © 2010 IASCF®

Right of use

Although the International Accounting Standards Committee (IASC) Foundation encourages you to use this training material, as a whole or in part, for educational purposes, you must do so in accordance with the copyright terms below.

Please note that the use of this module of training material is not subject to the payment of a fee.

Copyright notice

All rights, including copyright, in the content of this module of training material are owned or controlled by the IASC Foundation.

Unless you are reproducing the training module in whole or in part to be used in a stand-alone document, you must not use or reproduce, or allow anyone else to use or reproduce, any trade marks that appear on or in the training material. For the avoidance of any doubt, you must not use or reproduce any trade mark that appears on or in the training material if you are using all or part of the training materials to incorporate into your own documentation. These trade marks include, but are not limited to, the IASC Foundation and IASB names and logos.

When you copy any extract, in whole or in part, from a module of the IASC Foundation training material, you must ensure that your documentation includes a copyright acknowledgement that the IASC Foundation is the source of your training material. You must ensure that any extract you are copying from the IASC Foundation training material is reproduced accurately and is not used in a misleading context. Any other proposed use of the IASC Foundation training materials will require a licence in writing.

Please address publication and copyright matters to:

IASC Foundation Publications Department

30 Cannon Street London EC4M 6XH United Kingdom

Telephone: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 7249

Email:publications@iasb.org Web: www.iasb.org

The IASC Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

The Spanish translation of the Training Material for the IFRS® for SMEs contained in this publication has not been approved by a review committee appointed by the IASCF. The Spanish translation is copyright of the IASCF.

The IASB logo/the IASCF logo/‘Hexagon Device’, ‘IASC Foundation Education logo’, IASC Foundation’, ‘eIFRS’, ‘IAS’, ‘IASB’, ‘IASC’, ‘IASCF’, ‘IASC Foundation Education’ ‘IASs’, ‘IFRIC’, ‘IFRS’, ‘IFRSs’, ‘International Accounting Standards’, ‘International Financial Reporting Standards’ and ‘SIC’ are Trade Marks of the IASC Foundation.

Fundación IASC: Material de formación sobre la NIIF para las PYMES

que incluye el texto completo de la

Sección 3 Presentación de Estados Financieros

de la Norma Internacional de Información Financiera

para Pequeñas y Medianas Entidades (NIIF para las PYMES)

publicado por el Consejo de Normas Internacionales de Contabilidad el 9 de julio de 2009

con explicaciones amplias, preguntas para la propia evaluación y casos prácticos

Fundación del Comité de Normas Internacionales de Contabilidad

30 Cannon Street

London EC4M 6XH

United Kingdom

Teléfono: +44 (0)20 7246 6410

Fax: +44 (0)20 7246 6411

Correo electrónico: iasb@iasb.org

Publicaciones Teléfono: +44 (0)20 7332 2730

Publicaciones Fax: +44 (0)20 7332 2749

Publicaciones Correo electrónico: publications@iasb.org

Web: www.iasb.org

Fundación del Comité de Normas Internacionales de Contabilidad

30 Cannon Street | London EC4M 6XH | United Kingdom

Teléfono:

...

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