Transición A La Niif Para Pymes

2009

Fundación IFRS: Material de formación sobre la NIIF para
las PYMES

Módulo 35: Transición a
la NIIF para las PYMES

IFRS Foundation: Training Material for
the IFRS® for SMEs
including the full text of
Section 35 Transition to the IFRS for SMEs
of the International Financial Reporting Standard (IFRS)
for Small and Medium-sized Entities (SMEs)
issued by the InternationalAccounting Standards Board on 9 July 2009
with extensive explanations, self-assessment questions and case studies

IFRS Foundation®
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United Kingdom
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Publications Telephone: +44 (0)20 7332 2730
Publications Fax: +44 (0)20 7332 2749
Publications Email: publications@ifrs.org
Web:www.ifrs.org

This training material has been prepared by IFRS Foundation education staff. It has not been approved by the
International Accounting Standards Board (IASB). The training material is designed to assist those training others to
implement and consistently apply the IFRS for SMEs. For more information about the IFRS education initiative visithttp://www.ifrs.org/Use+around+the+world/Education/Education.htm.
IFRS Foundation®
30 Cannon Street | London EC4M 6XH | United Kingdom
Telephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411
Email: info@ifrs.org Web: ww.ifrs.org
Copyright © 2011 IFRS Foundation®
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Please note that the use of this module of training material is not subject to the payment of a fee.
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The Spanish translation of the Training Material for the IFRS® for SMEs contained in this publication has not been
approved by a review committeeappointed by the IFRS Foundation. The Spanish translation is copyright of the IFRS
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The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the ‘Hexagon Device’, ‘IFRS Foundation’, ‘eIFRS’,
‘IAS’, ‘IASB’, ‘IFRS Foundation’, ‘IFRSF’, ‘IFRS for SMEs’, ‘IASs’, ‘IFRS’, ‘IFRSs’, ‘International Accounting Standards’
and ‘International Financial Reporting Standards’ are Trade...