Estado de cambio en el patrimonio

2009

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

Módulo 6: Estado de Cambios en el Patrimonio y Estado de Resultados y Ganancias Acumuladas

Fundación IFRS: Material de formación sobre la NIIF para las PYMES
que incluye el texto completo de la Sección 6 Estado de Cambios en el Patrimonio y Estado de Resultados y Ganancias Acumuladas de la Norma Internacional deInformación Financiera para las 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

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This training material has been prepared by IFRS Foundation education staff. It has not been approved by the International Accounting Standards Board (IASB). The training material is designed to assist those training others toimplement and consistently apply the IFRS for SMEs. For more information about the IFRS education initiative visit http://www.ifrs.org/Use+around+the+world/Education/Education.htm. IFRS Foundation® 30 Cannon Street | London EC4M 6XH | United Kingdom Telephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411 Email: info@ifrs.org Web: ww.ifrs.org Copyright © 2010 IFRS Foundation® Right of use Although theIFRS 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 controlledby the IFRS 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 usingall or part of the training materials to incorporate into your own documentation. These trade marks include, but are not limited to, the IFRS Foundation and IASB names and logos. When you copy any extract, in whole or in part, from a module of the IFRS Foundation training material, you must ensure that your documentation includes a copyright acknowledgement that the IFRS Foundation is the source ofyour training material. You must ensure that any extract you are copying from the IFRS Foundation training material is reproduced accurately and is not used in a misleading context. Any other proposed use of the IFRS Foundation training materials will require a licence in writing. Please address publication and copyright matters to: IFRS Foundation Publications Department 30 Cannon Street LondonEC4M 6XH United Kingdom Telephone: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: publications@ifrs.org Web: www.ifrs.org The IFRS 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 translationof the Training Material for the IFRS® for SMEs contained in this publication has not been approved by a review committee appointed by the IFRS Foundation. The Spanish translation is copyright of the IFRS Foundation.

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