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Fundacin IASC Material de formacin sobre la NIIF para las PYMES Mdulo 17 Propiedades, Planta y Equipo  Fundacin IASC Material de formacin sobre la NIIF para las PYMES que incluye el texto completo de la Seccin 17 Propiedades, Planta y Equipo de la Norma Internacional de Informacin Financiera para Pequeas y Medianas Entidades (NIIF para las PYMES) publicado por el Consejo de NormasInternacionales de Contabilidad el 9 de julio de 2009 con explicaciones amplias, preguntas para la propia evaluacin y casos prcticos Fundacin del Comit de Normas Internacionales de Contabilidad 30 Cannon Street London EC4M 6XH United Kingdom Telfono 44 (0)20 7246 6410 Fax 44 (0)20 7246 6411 Correo electrnico HYPERLINK mailtoiasb@iasb.org iasb@iasb.org Publicaciones Telfono 44 (0)20 7332 2730 Publicaciones Fax44 (0)20 7332 2749 Publicaciones Correo electrnico HYPERLINK mailtopublications@iasb.org publications@iasb.org Web HYPERLINK http//www.iasb.org www.iasb.org  International Accounting Standards Committee Foundation 30 Cannon Street London EC4M 6XH United Kingdom Telephone 44 (0)20 7246 6410 Fax 44 (0)20 7246 6411 HYPERLINK mailtoiasb@iasb.org Email iasb@iasb.org Publications Telephone 44(0)20 7332 2730 Publications Fax 44 (0)20 7332 2749 Publications Email HYPERLINK mailtopublications@iasb.org publications@iasb.org Web www.iasb.org Copyright 2010 IASCF Right of use Although the International Accounting Standards Committee (IASC) Foundation encourages you to use this training material, as a whole or in part, for educational purposes, you must do so in accordance with thecopyright terms below. Please note that the use of this module of training material is not subject to the payment of a fee. Copyright notice All rights, including copyright, in the content of this module of training material are owned or controlled by the IASC Foundation. Unless you are reproducing the training module in whole or in part to be used in a stand-alone document, you mustnot 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, theIASC Foundation and IASB names and logos. When you copy any extract, in whole or in part, from a module of the IASC Foundation training material, you must ensure that your documentation includes a copyright acknowledgement that the IASC Foundation is the source of your training material. You must ensure that any extract you are copying from the IASC Foundation training material is reproducedaccurately and is not used in a misleading context. Any other proposed use of the IASC Foundation training materials will require a licence in writing. Please address publication and copyright matters to IASC Foundation Publications Department 30 Cannon Street London EC4M 6XH United Kingdom Telephone 44 (0)20 7332 2730 Fax 44 (0)20 7332 7249 HYPERLINK mailtoEmailpublications@iasb.orgEmailpublications@iasb.org Web HYPERLINK http//www.iasb.org www.iasb.org The IASC Foundation, the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in 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 thispublication has not been approved by a review committee appointed by the IASCF. The Spanish translation is copyright of the IASCF. The IASB logo/the IASCF logo/Hexagon Device, IASC Foundation Education logo, IASC Foundation, eIFRS, IAS, IASB, IASC, IASCF, IASC Foundation Education IASs, IFRIC, IFRS, IFRSs, International Accounting Standards, International Financial Reporting Standards...