Contador Público

Octubre de 2013
Proyecto de Norma ED/2013/9

NIIF para las PYMES

Modificaciones propuestas a la Norma Internacional de
Información Financiera para las Pequeñas y Medianas Entidades
Recepción de comentarios hasta el 3 de marzo de 2014

PROYECTO DE NORMA
Modificaciones propuestas a la Norma Internacional de
Información Financiera para las Pequeñas y Medianas
Entidades (NIIF para lasPYMES)
Recepción de comentarios hasta el 3 de marzo de 2014

PROYECTO DE NORMA—OCTUBRE 2013

Exposure Draft ED/2013/9 Proposed amendments to the International Financial Reporting Standard for Small and
Medium-sized Entities (IFRS for SMEs) is published by the International Accounting Standards Board (IASB) for
comment only. The proposals may be modified in the light of the comments receivedbefore being issued in final
form. Comments need to be received by 3 March 2014 and should be submitted in writing to the address below or
electronically via our website www.ifrs.org using the ‘Comment on a proposal’ page.
All responses will be put on the public record and posted on our website unless the respondent requests
confidentiality. Requests for confidentiality will not normally begranted unless supported by good reason, such as
commercial confidence.
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This Spanish translation of the Exposure Draft on Proposed amendments to the International Financial Reporting
Standard for Small and Medium-sized Entities (IFRS for SMEs) and related material contained in thispublication has
been approved by the Review Committee appointed by the IFRS Foundation. The Spanish translation is the copyright
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PROYECTO DE NORMA
Modificaciones propuestas a la Norma Internacional de
Información Financiera...