Indice grupo 2 - Suplemento - Plan Único de Cuentas para comerciantes - PUC 2013 - Libros y Revistas - VLEX 456046562
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Document Citado por Relacionados
Vincent
AutorJorge Enrique Chavarro Cadena
Páginas410-420
Suplemento410
Norma Internacional de Información Financiera
para Pequeñas y Medianas Entidades
(NIIF para las PYMES)
Estados Financieros Ilustrativos y Lista de Comprobación de la
Información a Revelar y Presentar
These Illustrative Financial Statements and Presentation and Disclosure Checklist
accompany the International Financial Reporting Standar for Small and Medium-
sized Entities (IFRS for SMEs) (see separate booklet), and are published 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
The International Accounting Standards Committee Foundation (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.
The IFRS for SMEs and its accompanying documents are published in three parts:
ISBN for this part: 978-1-907026-37-9
ISBN for complete publication (three parts): 978-1-907026-34-8
Copyright © 2009 IASCF
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 the IASCF.
This Spanish translation of the Illustrative Financial Statements and Presentation and
Disclosure Checklist included in this publication has been approved by a Review
Committee appointed by IASCF. The Spanish translation is copyright of the IASCF.

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