normas internacionales de informacion financiera

2009

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

Módulo 8: Notas a los
Estados Financieros

Fundación IASC: Material de
formación sobre la NIIF para las
PYMES
que incluye el texto completo de la
Sección 8 Notas a los Estados Financieros
de la Norma Internacional de Información Financiera
para las Pequeñas y Medianas Entidades (NIIF para las PYMES)
publicadopor el Consejo de Normas 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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London EC4M 6XH
United Kingdom
Teléfono: +44 (0)20 7246 6410
Fax: +44 (0)20 7246 6411
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Publicaciones Teléfono:+44 (0)20 7332 2730
Publicaciones Fax: +44 (0)20 7332 2749
Publicaciones Correo electrónico: publications@iasb.org
Web: www.iasb.org

International Accounting Standards Committee Foundation®
30 Cannon Street | London EC4M 6XH | United Kingdom
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 2749
Publications 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 oftraining material is not subject to the payment of a fee.
Copyright notice
All rights, including copyright, in the content of this module of training material are owned or controlled by the
IASC Foundation.
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 marksthat appear on or in the training 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.
When you copy any extract, inwhole or in part, from a module of the IASC Foundation training material, you must
ensure that your documentation includes a copyright acknowledgement that the IASC Foundation is the source of your
training material. You must ensure that any extract you are copying from the IASC Foundation training material is
reproduced accurately and is not used in a misleading context. Any other proposed use ofthe IASC Foundation training
materials will require a licence in writing.
Please address publication and copyright matters to:
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The IASC Foundation, the authors and the publishers do not acceptresponsibility 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 Spanish translation of the Training Material for the IFRS® for SMEs contained in this publication has not been
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Fundación IASC: Material de formación
sobre la NIIF...