NIIF PYMES 3 normas
2009
Consejo de Normas Internacionales de Contabilidad (IASB®)
NIIF para las PYMES
Norma Internacional de Información Financiera (NIIF) para Pequeñas y Medianas Entidades
(PYMES)
Norma Internacional de Información Financiera para
Pequeñas y Medianas Entidades (NIIF para las
PYMES)
The International Financial Reporting Standard for Small and Mediumsized Entities (IFRS for SMEs) is issued by the
International Accounting Standards Board (IASB), 30 Cannon Street, London EC4M 6XH, United Kingdom.
Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org The International Accounting Standards Committee Foundation (IASCF), 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 IFRS for SMEs and its accompanying documents are published in three parts: ISBN for this part:
9781907026355 ISBN for complete publication (three parts): 9781907026348 Copyright © 2009 IASCF All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part
or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in
any information storage and retrieval system, without prior permission in writing from the IASCF. This Spanish translation of the IFRS for SMEs included in this publication has been approved by a Review Committee appointed
by IASCF. The Spanish translation is copyright of the IASCF. International Financial Reporting Standards (including
International Accounting Standards and SIC and IFRIC Interpretations), Exposure Drafts, and other IASB publications are
copyright of the IASCF. The approved text of International Financial Reporting Standards and other IASB publications is that published by the IASB in the English language. Copies may be obtained from the IASCF. Please address publications and
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7332 2730 Fax: +44 (0)20 7332 2749 Email: publications@iasb.org Web: www.iasb.org
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Norma Internacional de Información Financiera para
Pequeñas y Medianas Entidades (NIIF para las
PYMES)
La Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las PYMES) la emite el
Consejo de Normas Internacionales de Contabilidad (IASB), 30 Cannon Street, London EC4M 6XH, United Kingdom.
Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org La Fundación del Comité de Normas Internacionales de Contabilidad (IASCF), los autores y los editores no aceptan responsabilidad alguna por las pérdidas
que se puedan causar a las personas que actúen o se abstengan de actuar basándose en el material incluido en esta publicación, ya
se haya causado esta pérdida por negligencia o por otra causa. La NIIF para las PYMES y los documentos que la acompañan se publican en tres partes: ISBN para esta parte: 9781907026355 ISBN para toda la publicación (tres partes): 9781907026348
Copyright © 2009 IASCF Reservados todos los derechos. Ninguna parte de estas publicaciones puede ser traducida, reimpresa, ni
reproducida o utilizada en ninguna forma, ya sea total o parcialmente, ni siquiera utilizando medios electrónicos, mecánicos o de ...
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