Welcome to Scribd. Sign in or start your free trial to enjoy unlimited e-books, audiobooks & documents.Find out more
Download
Standard view
Full view
of .
Look up keyword
Like this
1Activity
0 of .
Results for:
No results containing your search query
P. 1
Fundamentos de las conclusiones

Fundamentos de las conclusiones

Ratings: (0)|Views: 12|Likes:
Published by Michael Mejia Mora

More info:

Published by: Michael Mejia Mora on Apr 15, 2012
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

04/15/2012

pdf

text

original

 
NIIF para las PYMES
Norma Internacional de Inormación Financiera (NIIF)para Pequeñas y Medianas Entidades (PYMES)Fundamentos de las Conclusiones
2009
Consejo de Normas Internacionales de Contabilidad (IASB
® 
)
 
 
Norma Internacionalde Información FinancieraparaPequeñas y Medianas Entidades(NIIF para las PYMES)
 
Fundamentos de las Conclusiones
 
 
 
This Basis for Conclusions
 
accompanies the
 International Financial Reporting Standard  for Small and Medium-sized Entities (IFRS for SMEs)
(see separate booklet) and is published by the International Accounting Standards Board (IASB), 30 Cannon Street,London EC4M 6XH, United Kingdom.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
 IFRS for SMEs
and its accompanying documents are published in three parts:ISBN for this part: 978-1-907026-36-2ISBN 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 Basis for Conclusions included in this publication has beenapproved by a Review Committee appointed by IASCF. The Spanish translation iscopyright 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’, ‘
e
IFRS’, ‘IAS’, ‘IASB’, ‘IASC’, ‘IASCF’, ‘IASs’, ‘IFRIC’, ‘IFRS’,‘IFRSs’, ‘International Accounting Standards’, ‘International Financial ReportingStandards’ and ‘SIC’ are Trade Marks of the IASCF.

You're Reading a Free Preview

Download
scribd
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->