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Proyecto de NIIF para PyME

Proyecto de Norma NORMA INTERNACIONAL DE INFORMACIÓN FINANCIERA PARA PEQUEÑAS Y MEDIANAS ENTIDADES
Se aceptan comentarios hasta el 1 de octubre de 2007

PROYECTO DE NORMA FEBRERO 2007
The Exposure Draft of the proposed International Financial Reporting Standard for Small and Medium-sized Entities is published by the International Accounting Standards Board(IASB) for comment only. The proposals may be modified in the light of the comments received before being issued as an International Financial Reporting Standard (IFRS). Comments on the draft standard and its accompanying documents should be sent in writing so as to be received by 1 October 2007. Respondents are asked to send their comments electronically to the IASB Website (www.iasb.org), using the‘Open to Comment’ page. All responses will be put on the public record unless the respondent requests confidentiality. However, such requests will not normally be granted unless supported by good reason, such as commercial confidence. The IASB, the International Accounting Standards Committee Foundation (IASCF), the authors and the publishers do not accept responsibility for loss caused to any personwho acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. Copyright © 2007 IASCF® ISBN: 978-1-905590-31-5 International Financial Reporting Standards, International Accounting Standards, Interpretations, Exposure Drafts, and other IASB publications are copyright of the International Accounting Standards CommitteeFoundation (IASCF). The approved text of International Financial Reporting Standards, International Accounting Standards and Interpretations is that issued by the IASB in the English language and copies may be obtained from IASCF. Please address publications and copyright matters to: IASCF Publications Department, 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: +44 (0)20 7332 2730 Fax:+44 (0)20 7332 2749 Email: publications@iasb.org Internet: http://www.iasb.org All rights reserved. Copies of the draft standard and the accompanying documents may be made for the purpose of preparing comments to be submitted to the IASB, provided such copies are for personal or intraorganisational use only and are not sold or disseminated and provided each copy acknowledges the IASCF’s copyrightand sets out the IASB’s address in full. Otherwise, no part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IASCF. ThisSpanish translation of the Exposure Draft on Accounting for Small and Medium Sized Entities and related material contained in this publication, has been approved by a Review Committee appointed by IASCF. The Spanish translation is the copyright of the IASCF. The IASB logo/‘‘Hexagon Device’’, ‘‘eIFRS’’, ‘‘IAS’’, ‘‘IASB’’, ‘‘IASC’’, ‘‘IASCF’’, ‘‘IASs’’, ‘‘IFRIC’’, ‘‘IFRS’’, ‘‘IFRSs’’,‘‘International Accounting Standards’’, ‘‘International Financial Reporting Standards’’ and ‘‘SIC’’ are Trade Marks of the International Accounting Standards Committee Foundation. Additional copies of this publication in English, French and Spanish may be obtained from: IASC Foundation Publications Department 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 73322749 Email: publications@iasb.org Web: www.iasb.org

© Copyright IASCF

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PROYECTO DE NIIF PARA PYME Proyecto de NIIF para PyME

Proyecto de Norma NORMA INTERNACIONAL DE INFORMACIÓN FINANCIERA PARA PEQUEÑAS Y MEDIANAS ENTIDADES
Se aceptan comentarios hasta el 1 de octubre de 2007

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© Copyright IASCF

PROYECTO DE NORMA FEBRERO 2007
Esta Propuesta de Proyecto de Norma...
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