Módulo 1: pequeñas y medianas entidades

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Fundación IASC: Material de formación sobre la NIIF para las PYMES
Módulo 1: Pequeñas y Medianas Entidades
Fundación IASC: Material de formación sobre la NIIF para las PYMES
que incluye el texto completo de la
Sección 1 Pequeñas y Medianas Entidades
de la Norma Internacional de Información Financiera
para las Pequeñas y Medianas Entidades (NIIF para las PYMES)
publicado por el Consejo deNormas Internacionales de Contabilidad el 9 de julio de 2009
con explicaciones amplias, preguntas para la propia evaluación y casos prácticos
Fundación del Comité de Normas Internacionales de Contabilidad
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International Accounting Standards Committee Foundation®
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Telephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411 | Email: iasb@iasb.org
Publications Telephone: +44 (0)20 7332 2730 | Publications Fax: +44 (0)20 7332 2749Publications Email: 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 the copyright terms below.
Please note that the use of this module of training material is not subjectto the payment of a fee.
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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 thetraining 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 IASC Foundation and IASB names and logos.
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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 IASCF. The Spanish translation is copyright of the IASCF.
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