NIIF 2014

Normas Internacionales de Información
Financiera
emitidas a 1 de enero de 2014
Esta edición se publica en dos partes:
PARTE A
Cuando el IASB emite Normas o Interpretaciones nuevas generalmente permite que una
entidad aplique los requerimientos nuevos antes de la fecha de vigencia obligatoria. Este
texto consolida los requerimientos emitidos más recientemente, suponiendo que todas estas
Normas eInterpretaciones se han aplicado de forma anticipada.
Las Normas o
Interpretaciones que estos requerimientos nuevos están sustituyendo o derogando no están
incluidas en este texto, incluso cuando se mantengan aplicables. Los usuarios que
pretendan obtener las Normas e Interpretaciones consolidadas sin suponer su aplicación
anticipada deben dirigirse a las NIIF 2014 (Libro Azul), que fue publicadoen inglés al final
de 2013.

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Normas
Internacionales de Información
Financiera
emitidas a 1 de enero de 2014
Esta edición se publica en dos partes:
PARTE A
El Marco Conceptual para la Información Financiera, el Prólogo
a las Normas Internacionales de Información Financiera (NIIF) y
el texto consolidado de las NIIF, incluyendo las Normas
Internacionales de Contabilidad(NIC) y las Interpretaciones,
emitidas a 1 de enero de 2014
(Glosario de términos incluido)
Para los documentos complementarios publicados junto
con las NIIF, y otro material relevante, véase la Parte B de
esta edición
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