01_NIIF_2015_FC

Normas Internacionales de Información
Financiera
emitidas a 1 de enero de 2015
Esta edición se publica en dos partes
PARTE A
Cuando el IASB emite Normas nuevas generalmente permite que una entidad aplique los
requerimientos nuevos antes de la fecha de vigencia obligatoria. Este texto consolida los
requerimientos emitidos más recientemente, suponiendo que todas estas Normas e
Interpretaciones sehan aplicado de forma anticipada. Las Normas que estos requerimientos
nuevos están sustituyendo o derogando no están incluidas en este texto, incluso cuando se
mantengan aplicables. Los usuarios que pretendan obtener las Normas consolidadas sin
suponer su aplicación anticipada deben dirigirse a las NIIF 2015 (Libro Azul), que fue
publicado en inglés al final de 2014.

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ISBN for this part: 978-1-909704-86-2
ISBN for complete publication (two parts): 978-1-909704-85-5
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Normas Internacionales
de Información Financiera
emitidas a 1 de enero de 2015
Esta edición se publica en dos partes
PARTE A
El Marco Conceptual para la Información Financiera, el Prólogo
a las Normas Internacionales deInformación Financiera (NIIF®)
y el texto consolidado de las NIIF, incluyendo las Normas
Internacionales de Contabilidad (NIC) y las Interpretaciones,
emitidas a 1 de enero de 2015
(Glosario de términos incluido)
Para los documentos complementarios emitidos junto con
las Normas, y otro material relevante, véase la Parte B de
esta edición
IFRS Foundation®
30 Cannon Street
London
EC4M 6XH
United...