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Español - NIIF para las PYMES 2009 (2009 IFRS for SMEs)

Español - NIIF para las PYMES 2009 (2009 IFRS for SMEs)

Español - NIIF para las PYMES 2009 (2009 IFRS for SMEs)

Author: IASB (International Accounting Standards Board)
Publisher: IFRS Foundation
ISBN: 9781907026348
Published In: January 2009
Format: Paperback
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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La Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (PYMES) 2009 es el primer conjunto de requerimientos contables desarrollado específicamente para las PYMES.

El Consejo de Normas Internacionales de Contabilidad (IASB) se ha basado en las NIIF para su elaboración pero es un producto independiente y separado de las Normas Internacionales de Información Financiera (NIIF) completas.

La NIIF para las PYMES incluye simplificaciones que reflejan las necesidades de los usuarios de los estados financieros de las PYMES y consideraciones sobre costos y beneficios. En comparación con las NIIF completas es menos compleja en varios aspectos:

Se han omitido los temas que no afectan a las PYMES.
Mientras que las NIIF completas permiten la elección de políticas contables, la NIIF para PYMES solo permite la opción más sencilla.
Se han simplificado la mayoría de los principios para el reconocimiento y medición de los activos, pasivos, ingresos y gastos de las NIIF completas.
Se requiere un número significativamente inferior de información a revelar.
Y la norma se ha redactado en un lenguaje claro y de fácil traducción.

Es apta para todas las entidades excepto aquellas cuyos títulos cotizan en bolsa e instituciones financieras como bancos y compañías de seguros.

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