reporte comercio internacional

Normas Internacionales de Información
Financiera
emitidas a 1 de enero de 2013
Esta edición se publica en dos partes

PARTE A

International Financial Reporting Standards (IFRSs) together with their accompanying
documents are issued by the International Accounting Standards Board (IASB).
Disclaimer: the IASB, the IFRS Foundation, the authors and the publishers do not acceptresponsibility for any loss caused by acting or refraining from acting in reliance on the material
in this publication, whether such loss is caused by negligence or otherwise.
International Financial Reporting Standards (including International Accounting Standards and
SIC and IFRIC Interpretations), Exposure Drafts and other IASB and/or IFRS Foundation
publications are copyright of the IFRS Foundation.Copyright © 2013 IFRS Foundation
ISBN for this part: 978-1-909704-01-5
ISBN for complete publication (two parts): 978-1-909704-00-8
All rights reserved. No part of this publication may be translated, reprinted, reproduced or used
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 inany information
storage and retrieval system, without prior permission in writing from the IFRS Foundation.
The approved text of International Financial Reporting Standards and other IASB publications is
that published by the IASB in the English language. Copies may be obtained from the IFRS
Foundation. Please address publications and copyright matters to:
IFRS Foundation PublicationsDepartment
30 Cannon Street, London EC4M 6XH, United Kingdom
Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749
Email: publications@ifrs.org Web: www.ifrs.org
This Spanish translation of International Financial Reporting Standards, Interpretations and
other IASB material included in this publication has been approved by the Review Committee
appointed by the IFRS Foundation. The Spanish translationis the copyright of the IFRS
Foundation.

The IFRS Foundation logo/the IASB logo/’Hexagon Device’, ‘IFRS Foundation’, ‘eIFRS’,
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The IFRS Foundation is a not-for-profit corporation under theGeneral Corporation Law of the
State of Delaware, USA and operates in England and Wales as an overseas company (Company
number: FC023235) with its principal office as above.

Normas Internacionales de Información
Financiera
emitidas a 1 de enero de 2013
Esta edición se publica en dos partes

PARTE A
El Marco Conceptual para la Información Financiera, el Prólogo a las Normas Internacionalesde
®

Información Financiera (IFRSs ) y el texto consolidado de las NIIF, incluyendo las Normas
®

Internacionales de Contabilidad (IASs ) y las Interpretaciones, emitidos a 1 de enero de 2013

(Glosario de Términos e índice incluidos)

Para los documentos complementarios publicados junto con las NIIF, y otro material
relevante, véase la Parte B de esta edición

IFRS Foundation
30Cannon Street
London EC4M 6XH
United Kingdom
Teléfono: +44 (0)20 7246 6410
Fax: +44 (0)20 7246 6411
Correo electrónico: info@ifrs.org
Teléfono de Publicaciones: +44 (0)20 7332 2730
Fax de Publicaciones: +44 (0)20 7332 2749
Correo electrónico de Publicaciones: publications@ifrs.org
Web: www.ifrs.org

Las Normas Internacionales de Información Financiera (NIIF) junto con los documentos queles
acompañan se emiten por el Consejo de Normas Internacionales de Contabilidad (IASB).
Descargo de responsabilidad: El IASB, la Fundación IFRS, los autores y los editores no aceptan
responsabilidad alguna por las pérdidas que se puedan ocasionar a las personas que actúen o se
abstengan de actuar basándose en el material incluido en esta publicación, ya se haya causado
esta pérdida por...