Contaduria

2009

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

Módulo 17:
Propiedades, Planta y
Equipo

Fundación IASC: Material de
formación sobre la NIIF para las
PYMES
que incluye el texto completo de la
Sección 17 Propiedades, Planta y Equipo
de la Norma Internacional de Información Financiera
para Pequeñas y Medianas Entidades (NIIF para las PYMES)
publicado por elConsejo 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)207332 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)207332 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 trainingmaterial 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 thatappear 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 inpart, 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 theIASC 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 responsibilityfor 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.

TheIASB logo/the IASCF logo/‘Hexagon Device’, ‘IASC Foundation Education logo’, IASC Foundation’, ‘eIFRS’, ‘IAS’,
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Standards’, ‘International Financial Reporting Standards’ and ‘SIC’ are Trade Marks of the IASC Foundation.

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