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Published by grupo022011

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Published by: grupo022011 on Mar 20, 2011
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Consejo de Normas Internacionales de Contabilidad (IASB
NIIF para las PYMES
Norma Internacional de Inormación Financiera (NIIF)para Pequeñas y Medianas Entidades (PYMES)Estados Financieros IlustrativosLista de Comprobación de Inormación a Revelar y Presentar
Norma Internacionalde Información FinancieraparaPequeñas y Medianas Entidades(NIIF para las PYMES)
Estados Financieros Ilustrativos yLista de Comprobación de la Información a Revelar yPresentar 
Illustrative Financial Statements
Presentation and Disclosure Checklist 
accompany the
International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)
(see separate booklet), and are published by the InternationalAccounting Standards Board (IASB), 30 Cannon Street, London EC4M 6XH, UnitedKingdom.Tel: +44 (0)20 7246 6410Fax: +44 (0)20 7246 6411Email: iasb@iasb.orgWeb: www.iasb.orgThe International Accounting Standards Committee Foundation (IASCF), the authors andthe 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 iscaused by negligence or otherwise.The
and its accompanying documents are published in three parts:ISBN for this part: 978-1-907026-37-9ISBN for complete publication (three parts): 978-1-907026-34-8Copyright © 2009 IASCFAll rights reserved. No part of this publication may be translated, reprinted or reproducedor 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 anyinformation storage and retrieval system, without prior permission in writing from theIASCF.This Spanish translation of the Illustrative Financial Statements and Presentation andDisclosure Checklist included in this publication has been approved by a ReviewCommittee appointed by IASCF. The Spanish translation is copyright of the IASCF.International Financial Reporting Standards (including International Accounting Standardsand SIC and IFRIC Interpretations), Exposure Drafts, and other IASB publications arecopyright of the IASCF. The approved text of International Financial Reporting Standardsand other IASB publications is that published by the IASB in the English language. Copiesmay be obtained from the IASCF. Please address publications and copyright matters to:IASC Foundation Publications Department,1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom.Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749Email: publications@iasb.org Web: www.iasb.orgThe IASB logo/the IASCF logo/‘Hexagon Device’, the IASC Foundation Education logo,‘IASC Foundation’, ‘
IFRS’, ‘IAS’, ‘IASB’, ‘IASC’, ‘IASCF’, ‘IASs’, ‘IFRIC’, ‘IFRS’,‘IFRSs’, ‘International Accounting Standards’, ‘International Financial ReportingStandards’ and ‘SIC’ are Trade Marks of the IASCF.

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