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Proyecto de NIIF para PyME

Proyecto de Norma
NORMA INTERNACIONAL
DE INFORMACIÓN FINANCIERA PARA
PEQUEÑAS Y
MEDIANAS ENTIDADES
Se aceptan comentarios hasta el 1 de octubre de 2007

PROYECTO DE NORMA FEBRERO 2007
The Exposure Draft of the proposed International Financial Reporting Standard for Small and
Medium-sized Entities is published by the International Accounting Standards Board(IASB) for
comment only. The proposals may be modified in the light of the comments received before being
issued as an International Financial Reporting Standard (IFRS). Comments on the draft standard and
its accompanying documents should be sent in writing so as to be received by 1 October 2007.
Respondents are asked to send their comments electronically to the IASB Website (www.iasb.org),using the ‘Open to Comment’ page.
All responses will be put on the public record unless the respondent requests confidentiality.
However, such requests will not normally be granted unless supported by good reason, such as
commercial confidence.
The IASB, the International Accounting Standards Committee Foundation (IASCF), the authors and
the publishers do not accept responsibility for losscaused 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.
Copyright © 2007 IASCF®
ISBN: 978-1-905590-31-5
International Financial Reporting Standards, International Accounting Standards, Interpretations,
Exposure Drafts, and other IASB publications are copyright of the International AccountingStandards Committee Foundation (IASCF). The approved text of International Financial Reporting
Standards, International Accounting Standards and Interpretations is that issued by the IASB in the
English language and copies may be obtained from IASCF. Please address publications and copyright
matters to:
IASCF Publications Department, 30 Cannon Street, London EC4M 6XH, United KingdomTelephone: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: publications@iasb.org
Internet: http://www.iasb.org
All rights reserved. Copies of the draft standard and the accompanying documents may be made for
the purpose of preparing comments to be submitted to the IASB, provided such copies are for
personal or intraorganisational use only and are not sold or disseminated and provided each copyacknowledges the IASCF’s copyright and sets out the IASB’s address in full. Otherwise, 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 priorpermission in writing from the IASCF.
This Spanish translation of the Exposure Draft on Accounting for Small and Medium Sized Entities
and related material contained in this publication, has been approved by a Review Committee
appointed by IASCF. The Spanish translation is the copyright of the IASCF.
The IASB logo/‘‘Hexagon Device’’, ‘‘eIFRS’’, ‘‘IAS’’, ‘‘IASB’’, ‘‘IASC’’,
‘‘IASCF’’, ‘‘IASs’’,‘‘IFRIC’’, ‘‘IFRS’’, ‘‘IFRSs’’, ‘‘International Accounting
Standards’’, ‘‘International Financial Reporting Standards’’ and ‘‘SIC’’ are Trade
Marks of the International Accounting Standards Committee Foundation.
Additional copies of this publication in English, French and Spanish may be obtained from:
IASC Foundation Publications Department
1st Floor, 30 Cannon Street, London EC4M 6XH, UnitedKingdom.
Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749
Email: publications@iasb.org Web: www.iasb.org

© Copyright IASCF

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PROYECTO DE NIIF PARA PYME
Proyecto de NIIF para PyME

Proyecto de Norma
NORMA INTERNACIONAL
DE INFORMACIÓN FINANCIERA PARA
PEQUEÑAS Y
MEDIANAS ENTIDADES
Se aceptan comentarios hasta el 1 de octubre de 2007

3

© Copyright IASCF

PROYECTO DE...