eeff

2009

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

Módulo 7: Estados de
Flujos de Efectivo

Fundación IFRS: Material de formación
sobre la NIIF para las PYMES
que incluye el texto completo de la
Sección 7 Estados de Flujos de Efectivo
de la Norma Internacional de Información Financiera
para las Pequeñas y Medianas Entidades (NIIF para las PYMES)
publicado porel Consejo de Normas Internacionales de Contabilidad el 9
de julio de 2009
con explicaciones amplias, preguntas para la propia evaluación y casos
prácticos

Fundación IFRS
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Publicaciones Correo electrónico: 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 theIFRS education initiative visit
http://www.ifrs.org/Use+around+the+world/Education/Education.htm.
IFRS Foundation®
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Telephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411
Email: info@ifrs.org Web: ww.ifrs.org
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