Propiedad, planta y equipo

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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 el Consejode 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)20 7332 2730Publicaciones 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)20 7332 2749 PublicationsEmail: 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 training material is not subject to thepayment 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 that appear on or in the trainingmaterial. 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 in part, from a module of the IASCFoundation 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 the IASC Foundation training materials willrequire 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 responsibility for loss caused to any person who acts or refrainsfrom 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.

The IASB logo/the IASCF logo/‘Hexagon Device’, ‘IASCFoundation Education logo’, IASC Foundation’, ‘eIFRS’, ‘IAS’, ‘IASB’, ‘IASC’, ‘IASCF’, ‘IASC Foundation Education’ ‘IASs’, ‘IFRIC’, ‘IFRS’, ‘IFRSs’, ‘International Accounting Standards’, ‘International Financial Reporting Standards’ and ‘SIC’ are Trade Marks of the IASC Foundation.

Fundación IASC: Material de formación sobre la NIIF para las PYMES
que incluye el texto completo de la Sección 17...
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