IASB: Publicada la NIIF para pymes

Publicada la NIIF para pymes
El IASB emitió hoy la Norma Internacional de Información Financiera (NIIF) diseñado para su uso de las pequeñas y medianas entidades (PYME), que se estima que representan más del 95 por ciento de todas las empresas. La norma es el resultado de un proceso de cinco años de desarrollo con una amplia consulta de las PYME en todo el mundo.

La norma completa de las NIIF para PYMEs (junto con la base de las conclusiones, presentación de los estados financieros ilustrativos y lista de comprobación de divulgación) puede ser descargado (en Inglés) gratuitamente desde hoy en:
http://go.iasb.org/IFRSforSMEs

The International Accounting Standards Board (IASB) issued today an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs), which are estimated to represent more than 95 per cent of all companies. The standard is a result of a five-year development process with extensive consultation of SMEs worldwide.

For further information see the press release on the IASB homepage here: www.iasb.org

The complete IFRS for SMEs (together with the basis for conclusions, illustrative financial statements presentation and disclosure checklist) can be downloaded free of charge from http://go.iasb.org/IFRSforSMEs from today.

Subscribers to the IASC Foundation's eIFRS service may view the IFRS for SMEs after they log-in to the secure online subscriber area at: http://eifrs.iasb.org/eifrs/Menu or they can navigate to the document from the Latest Additions section at: http://eifrs.iasb.org/eifrs/WhatsNew

If you do not have an eIFRS or Comprehensive Subscription and would like to subscribe to our service, please go to our online shop at http://buy.iasb.org or you can contact our customer services team by email for details: publications@iasb.org

Printed copies of the IFRS for SMEs (Set of three booklets -ISBN 978-1-907026-16-4), will be sent to Comprehensive Subscribers shortly. In addition, printed copies will be available for purchase from the IASC Foundation's online shop https://buy.iasb.org at £20.00 each, plus shipping.

Kind regards,

Publications Department
International Accounting Standards Committee Foundation (IASCF) publications@iasb.org