NIIF 9 ahora disponible en línea

La Fundación IFRS anunció la publicación de una nueva traducción al español: NIIF 9 Instrumentos Financieros.

NIIF 9 ahora disponible en línea

La norma fue, emitida por el IASB en inglés en julio de 2014. La traducción corresponde a la parte normativa. Las traducciones de los Fundamentos de las Conclusiones y de la Guía de Implementación estarán listas más adelante.

Latest file uploads

Below is a list of the twenty most recent files that have been published. Older PDF versions of our standards, updates and other material may be downloaded from our Publication Directory

Annual Improvements to IFRSs 2012–2014 Cycle

English/New and revised standards and interpretations

Monday 29 September

Aprobarea de catre Consiliu

2014/Partea B

Friday 26 September

IAS 19 Beneficiile angajaţilor

2014/Partea A

Friday 26 September

IAS 19 Beneficiile angajaţilor

2014/Partea A

Friday 26 September

Aprobarea de catre Consiliu

2014/Partea B

Friday 26 September

IFRS 15 Produits des activités ordinaires tirés de contrats conclus avec des clients

Français/New and revised standards

Wednesday 24 September

Utilisation de la méthode de la mise en équivalence dans les états financiers individuels
(modifications d’IAS 27)

Français/New and revised standards

Wednesday 24 September

Exposé-sondage: Comptabilisation d’actifs d’impôt différé au titre de pertes latentes
(projet de modification d’IAS 12)

Français/Commentaires Bienvenus

Wednesday 24 September

NIIF 9 Instrumentos Financieros

Español/New and revised standards

Monday 22 September

Editorial corrections - 19 September 2014

Editorial Corrections/2014

Friday 19 September

Title and Content Part B

2014/Part B

Thursday 18 September

Title and Content PART A

2014/Part A

Thursday 18 September

Snapshot: Reporting the Financial Effects of Rate Regulation

Consultations/Discussion Papers - 2014

Wednesday 17 September

Reporting the Financial Effects of Rate Regulation Consultations/Discussion Papers - 2014 Wednesday 17 September
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 
(Amendments to IFRS 10 and IAS 28)
English/New and revised standards and interpretations Tuesday 16 September
Exposure Draft: Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value 
(Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13)
Consultations/Exposure Drafts - 2014 Tuesday 16 September
IFRS® as global standards: a pocket guide English/IFRS Pocket Guide Monday 15 September
التغيرات في هذه الطبعة 2014/الجزء ب Thursday 11 September
التغيرات في هذه الطبعة 2014/لجزء أ Thursday 11 September
The dangers of ignoring unrealised income English/Speeches Friday 5 September

Fuente: FACPCE