estado de situacion financiera

2009

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

Módulo 4: Estado de
Situación Financiera

Fundación IFRS: Material de formación
sobre la NIIF para las PYMES
que incluye el texto completo de la
Sección 4 Estado de Situación Financiera
de la Norma Internacional de Información Financiera
para las Pequeñas y Medianas Entidades (NIIF para las PYMES)
publicadopor el 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 Fax: +44 (0)207332 2749
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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