Normas internacionales
Páginas: 57 (14117 palabras)
Publicado: 23 de febrero de 2015
2009
Fundación IASC: Material de formación sobre la NIIF para las PYMES
Módulo 3: Presentación de Estados Financieros
de julio de 2009
con explicaciones amplias, preguntas para la propia evaluación y casos prácticos
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, foreducational 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 modulein 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 owndocumentation. 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 youare 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 2730Fax: +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 SMEscontained 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 AccountingStandards’, ‘International Financial Reporting Standards’ and ‘SIC’ are Trade Marks of the IASC Foundation.
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 | Correoelectrónico: 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
Copyright © 2010 IASCF®
Derecho de uso
A pesar de que la Fundación del Comité de Normas Internacionales de Contabilidad (IASC) lo anima a que utilice este material de formación, en su totalidad o en...
Fundación IASC: Material de formación sobre la NIIF para las PYMES
Módulo 3: Presentación de Estados Financieros
de julio de 2009
con explicaciones amplias, preguntas para la propia evaluación y casos prácticos
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, foreducational 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 modulein 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 owndocumentation. 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 youare 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 2730Fax: +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 SMEscontained 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 AccountingStandards’, ‘International Financial Reporting Standards’ and ‘SIC’ are Trade Marks of the IASC Foundation.
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 | Correoelectrónico: 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
Copyright © 2010 IASCF®
Derecho de uso
A pesar de que la Fundación del Comité de Normas Internacionales de Contabilidad (IASC) lo anima a que utilice este material de formación, en su totalidad o en...
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