Niic 2007

Normas Internacionales de Información Financiera (NIIF) 2007
donde también se incluyen las Normas Internacionales de Contabilidad (NIC) y sus Interpretaciones hasta el 1 de enero de 2007

IFRSs together with their accompanying documents are issued by the International Accounting Standards Board (IASB) 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7246 6410 Fax: +44 (0)207246 6411 Email: iasb@iasb.org Web: www.iasb.org ISBN: 978-1-905590-49-0 Copyright © 2007 International Accounting Standards Committee Foundation (IASCF). International Financial Reporting Standards, International Accounting Standards, Interpretations, Exposure Drafts, and other IASB publications are copyright of the IASCF. The approved text of International Financial Reporting Standards, includingInternational Accounting Standards and Interpretations, is that issued by the IASB in the English language. Copies may be obtained from the IASCF Publications Department. Please address publication 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 Web:www.iasb.org All rights reserved. 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. The IASB, the IASCF, theauthors 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. This Spanish translation of International Financial Reporting Standards, Interpretations and other IASB material included in this publication, has been approved by a ReviewCommittee appointed by IASCF. The Spanish translation is the copyright of IASCF.

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Normas Internacionales de Información Financiera (NIIF) 2007
donde también se incluyen las Normas Internacionales de Contabilidad (NIC) y sus Interpretaciones hasta el 1 de enero de 2007

Texto completo de las Normas Internacionales de Información Financiera emitidas a 1 de enero de 2007International Accounting Standards Board® 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

Las NIIF junto con los documentos que les acompañan son emitidas por el Consejo deNormas Internacionales de Contabilidad (IASB) 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 E-mail: iasb@iasb.org Web: www.iasb.org ISBN: 978-1-905590-49-0 Copyright © 2007 International Accounting Standards Committee Foundation (IASCF). Las Normas Internacionales de Información Financiera, Normas Internacionales de Contabilidad, Interpretaciones,Proyectos de Norma y las demás publicaciones del IASB son propiedad de la Fundación del Comité de Normas Internacionales de Contabilidad (IASCF). El texto original aprobado de las Normas Internacionales de Información Financiera, incluyendo las Normas Internacionales de Contabilidad y las Interpretaciones es el publicado por el IASB en el idioma inglés. Se pueden obtener copias del Departamento...