504967779 5 Estado del Resultado Integral y Estado de Resultados

2009




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






Módulo 5: Estado del Resultado Integral y Estado de Resultados

julio de 2009


con explicaciones amplias, preguntas para la propia evaluación y casos prácticos





This training material has been prepared by IFRS Foundation education staff. It has not been approved by the International AccountingStandards 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 visit http://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 72466411
Email: info@ifrs.org Web: ww.ifrs.org

Copyright © 2010 IFRS Foundation®

Right of use

Although the IFRS Foundation encourages you to use this training material, as a whole or in part, for educational purposes, you must do so in accordance with the copyright terms below.

Please note that the use of this module of training material is not subject to the payment of a fee.

Copyright notice
Allrights, including copyright, in the content of this module of training material are owned or controlled by the IFRS Foundation. Unless you are reproducing the training module in whole or in part to be used in a stand-alone document, you must not use or
reproduce, or allow anyone else to use or reproduce, any trade marks that appear on or in the training material. For the avoidance of
any doubt,you must not use or reproduce any trade mark that appears on or in the training material if you are using all or part of the training materials to incorporate into your own documentation. These trade marks include, but are not limited to, the IFRS Foundation and IASB names and logos.

When you copy any extract, in whole or in part, from a module of the IFRS Foundation trainingmaterial, you must ensure that your documentation includes a copyright acknowledgement that the IFRS Foundation is the source of your training material. You must ensure that any extract you are copying from the IFRS Foundation training material is reproduced accurately and is not used in a misleading context. Any other proposed use of the IFRS Foundation training materials will require a licence inwriting.

Please address publication and copyright matters to: IFRS Foundation Publications Department
30 Cannon Street London EC4M 6XH United Kingdom
Telephone: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749
Email: publications@ifrs.org Web: www.ifrs.org

The IFRS Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from actingin reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

The Spanish translation of the Training Material for the IFRS® for SMEs contained in this publication has not been approved by a review committee appointed by the IFRS Foundation. The Spanish translation is copyright of the IFRS Foundation.








The IFRS Foundation logo, the IASB logo, theIFRS for SMEs logo, the ‘Hexagon Device’, ‘IFRS Foundation’, ‘eIFRS’, ‘IAS’,
‘IASB’, ‘IASC Foundation’, ‘IASCF’, ‘IFRS for SMEs’, ‘IASs’, ‘IFRS’, ‘IFRSs’, ‘International Accounting Standards’ and
‘International Financial Reporting Standards’ are Trade Marks of the IFRS Foundation.

julio de 2009


con explicaciones amplias, preguntas para la propia evaluación y casos prácticosEste material de formación ha sido elaborado por el personal educativo de la Fundación IFRS. No ha sido aprobado por el Consejo de Normas Internacionales de Contabilidad (IASB). El material de formación está diseñado para asistir a los formadores en la implementación y la aplicación consistente de la NIIF para las PYMES. Para obtener más información sobre la iniciativa educativa de NIIF, visite:...