2015_Amendments_to_IFRS_for_SMEs_Spanish_Standard_187

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Modificaciones de 2015 a la Norma
Internacional de Información Financiera
para Pequeñas y Medianas Entidades
(NIIF para las PYMES)

2015 Amendments to the International Financial Reporting Standard for Small and Medium-sizedEntities
(IFRS for SMEs) is issued by the International Accounting Standards Board (IASB).
Disclaimer: the IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility
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 © 2015 IFRS Foundation®
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
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This Spanish translation of the 2015 Amendments to the International Financial Reporting Standards for Small
and Medium-sized Entities (IFRS for SMEs) has been approved by aReview Committee appointed by the IFRS
Foundation. The Spanish translation is the copyright of the IFRS Foundation.

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The IFRS Foundation is a not-for-profit corporation under the General 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.

Modificaciones de 2015 a la Norma Internacional de Información Financiera para las Pequeñas y Medianas Entidades
(NIIF para las PYMES) es publicada por el Consejo de Normas Internaciones de Contabilidad (IASB).
Descargo de responsabilidad: el IASB, la Fundación IFRS, los autores y los editores no aceptan
responsabilidad alguna por cualquier pérdidaque se pueda ocasionar por actuar o abstenerse de actuar
basándose en el material incluido en esta publicación, ya sea causada dicha pérdida por negligencia o
por cualquier otro motivo.
Las Normas Internacionales de Información Financiera (incluidas las Normas Internacionales de
Contabilidad y las Interpretaciones SIC y CINIIF), los Proyectos de Norma y las demás publicaciones del
IASB o de laFundación IFRS son propiedad de la Fundación IFRS.
Copyright © 2015 IFRS Foundation®
Reservados todos los derechos. Ninguna parte de esta publicación puede ser traducida, reimpresa,
reproducida o utilizada en ninguna forma, ya sea total o parcialmente, o por cualquier medio
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