Normas NIIF®

emitidas a 13 de enero de 2016

Esta edición se publica en dos partes

PARTE A

Cuando el Consejo de Normas Internacionales de Contabilidad emite Normas nuevas

generalmente permite que una entidad aplique los requerimientos nuevos antes de la fecha
de vigencia obligatoria. Este texto consolida los requerimientos emitidos más
recientemente, suponiendo que todas estas Normas e Interpretaciones se han aplicado de
forma anticipada. Las Normas que estos requerimientos nuevos están sustituyendo o
derogando no están incluidas en este texto, incluso cuando se mantengan aplicables. Los
usuarios que pretendan obtener las Normas consolidadas sin suponer su aplicación
anticipada deben dirigirse a las NIIF 2016 (Libro Azul), que fue publicado en inglés al final
de 2015.
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ISBN for this part: 978-1-911040-25-5

ISBN for complete publication (two parts): 978-1-911040-24-8

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