Niif

Normas Internacionales de Información Financiera
emitidas a 1 de enero de 2010 Esta edición se publica en dos partes

Parte A

IFRSs together with their accompanying documents are 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 ISBN forthis part: 978-1-907026-80-5 ISBN for complete publication (two parts): 978-1-907026-79-9 Copyright © 2010 International Accounting Standards Committee Foundation (IASCF). International Financial Reporting Standards, International Accounting Standards, Interpretations, Exposure Drafts, and other IASB publications are copyright of the IASCF. The approved text of International Financial ReportingStandards, including International Accounting Standards and Interpretations, is that issued by the IASB in the English language. Copies may be obtained from the IASCF Publications Department. 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 2749 Email:publications@iasb.org Web: www.iasb.org 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 theIASCF. The IASB, the 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. This Spanish translation of International Financial Reporting Standards, Interpretations and other IASB material included in this publication, hasbeen approved by a Review Committee appointed by the IASCF. The Spanish translation is the copyright of the IASCF.

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Normas Internacionales de Información Financiera
emitidas a 1 de enero de 2010 Esta edición se publica en dos partes

Parte A
El texto consolidado de las Normas Internacionales de Información Financiera (NIIF) incluyendo las Normas Internacionales de Contabilidad (NIC) e Interpretaciones, y el Prólogo a las NIIF emitidos a 1 de enero de 2010 Para los documentoscomplementarios publicados con las NIIF, y otro material relevante, véase la Parte B de esta edición

Fundación del Comité de Normas Internacionales de Contabilidad 30 Cannon Street, London EC4M 6XH, United Kingdom Teléfono: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Correo electrónico: iasb@iasb.org Publicaciones Teléfono: +44 (0)20 7332 2730 Publicaciones Fax: +44 (0)20 7332 2749 Publicaciones Correoelectrónico: publications@iasb.org Web: www.iasb.org

Las NIIF junto con su documentación complementaria se emiten por 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 Correo electrónico: iasb@iasb.org Web: www.iasb.org ISBN de esta parte: 978-1-907026-80-5 ISBN de la publicacióncompleta (las dos partes): 978-1-907026-79-9 Copyright © 2010 International Accounting Standards Committee Foundation (IASCF). Las Normas Internacionales de Información Financiera, Normas Internacionales de Contabilidad, Interpretaciones, Proyectos de Norma y las demás publicaciones del IASB son propiedad de la Fundación del Comité de Normas Internacionales de Contabilidad (IASCF). El texto...