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NIIF para las PYMES (2009) + Preguntas y respuestas

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

Módulo 1: Pequeñas y
Medianas Entidades

Fundación IFRS: 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 yMedianas Entidades (NIIF para las PYMES)
publicado por el Consejo de Normas Internacionales de Contabilidad el
9 de julio de 2009
con explicaciones amplias, preguntas para la propia evaluación y casos prácticos

IFRS Foundation®
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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). This training material is designed to assist those training others to implement andconsistently
apply the IFRS for SMEs. For more information about the IFRS education initiative please visit
www.ifrs.org/Use+around+the+world/Education/Education.htm.
All rights, including copyright, in the content of this publication are owned by the IFRS Foundation.
Copyright © 2013 IFRS Foundation®
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Email:info@ifrs.org | Web: www.ifrs.org
Disclaimer: The IFRS Foundation, the authors and the publishers do not accept any responsibility for any loss caused to any person
and/or entity that acted or refrained from acting in reliance on the material in this publication, whether such loss is caused by
negligence or otherwise. Any names of individuals, companies and/or places used in this publication arefictitious and any
resemblance to real people, entities or places is purely coincidental.
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Although the IFRS Foundation encourages you to use this training material for educational purposes, you must do so in accordance
with the terms of use below. For details on using our standards please visit www.ifrs.org/IFRSs/Pages/IFRS.aspx
Please note the use of this training material (as set out inthe terms of use) is not subject to the payment of a fee and we reserve the
right to change the terms of use from time to time.
Your right (if any) to use this training material will expire:

when this training material becomes out of date at which time you must cease to use it and/or to make it available; and/or

if you breach the terms of use.
1. Terms of Use
1.1 This trainingmaterial may only be used for educational purposes and in accordance with these terms. If you require any other
use, please contact us as you will need a written licence which we may or may not grant.
Printed Use.
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1.3 For the avoidance of any doubt, you must not use or reproduce any trademark that appears on or in the training material if you
are using all or part of the training material to incorporate into your own documentation.
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1.5 When youcopy any extract, in whole or in part, from this publication in print form, you must ensure that:
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