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No hay un ndice de normas en el sitio web, sin embargo, hay disponibles resmenes de las mismas en versin PDF, que se pueden descargar. NIIF - IFRS: NIIF 1. Adopcin, por Primera Vez, de las Normas Internacionales de Informacin Financiera IFRS 1. First-time Adoption of International Financial Reporting Standards NIIF 2. Pagos Basados en Acciones IFRS 2. Share-based Payment NIIF 3. Combinaciones de Empresas IFRS 3. Business Combinations NIIF 4. Contratos de Seguros IFRS 4. Insurance Contracts NIIF 5. Activos no Corrientes Mantenidos para la Venta y Operaciones Discontinuadas IFRS 5. Non-current Assets Held for Sale and Discontinued Operations NIIF 6. Exploracin y Evaluacin de Recursos Minerales IFRS 6. Exploration for and Evaluation of Mineral Assets NIIF 7. Instrumentos Financieros: Informacin a Revelar IFRS 7. Financial Instruments: Disclosures NIIF 8. Segmentos de Operacin IFRS 8. Operating Segments NIIF 9. IFRS 9. Financial Instruments NIIF 10. IFRS 10. Consolidated Financial Statements NIIF 11. IFRS 11. Joint Arrangements NIIF 12. IFRS 12. Disclosure of Interests in Other Entities NIIF 13. IFRS 13. Fair Value Measurement
IFRIC Interpretations
# Name Issued IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities 2004 IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments 2004 Emission Rights IFRIC 3 2004 Withdrawn June 2005 IFRIC 4 Determining Whether an Arrangement Contains a Lease 2004 Rights to Interests arising from Decommissioning, Restoration and Environmental IFRIC 5 2004 Rehabilitation Funds Liabilities Arising from Participating in a Specific Market - Waste Electrical and IFRIC 6 2005 Electronic Equipment Applying the Restatement Approach under IAS 29 Financial Reporting in IFRIC 7 2005 Hyperinflationary Economies Scope of IFRS 2 IFRIC 8 2006 Withdrawn effective 1 January 2010 IFRIC 9 Reassessment of Embedded Derivatives 2006 IFRIC 10 Interim Financial Reporting and Impairment 2006 IFRS 2: Group and Treasury Share Transactions IFRIC 11 2006 Withdrawn effective 1 January 2010 IFRIC 12 Service Concession Arrangements 2006 IFRIC 13 Customer Loyalty Programmes 2007 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements IFRIC 14 2007 and their Interaction IFRIC 15 Agreements for the Construction of Real Estate 2008 IFRIC 16 Hedges of a Net Investment in a Foreign Operation 2008 IFRIC 17 Distributions of Non-cash Assets to Owners 2008 IFRIC 18 Transfers of Assets from Customers 2009 IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 2009 IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 2011
SIC Interpretations
# SIC 1 SIC 2 SIC 3 SIC 5 SIC 6 SIC 7 SIC 8 SIC 9 SIC 10 SIC 11 SIC 12 SIC 13 SIC 14 SIC 15 SIC 16 SIC 17 SIC 18 SIC 19 SIC 20 SIC 21 SIC 22 Name Issued Consistency Different Cost Formulas for Inventories 1997 Superseded Consistency Capitalisation of Borrowing Costs 1997 Superseded Elimination of Unrealised Profits and Losses on Transactions with Associates 1997 Superseded Classification of Financial Instruments - Contingent Settlement Provisions 1998 Superseded Costs of Modifying Existing Software 1998 Superseded Introduction of the Euro 1998 First-Time Application of IASs as the Primary Basis of Accounting 1998 Superseded Business Combinations Classification either as Acquisitions or Unitings of Interests 1998 Superseded Government Assistance No Specific Relation to Operating Activities 1998 Foreign Exchange Capitalisation of Losses Resulting from Severe Currency Devaluations 1998 Superseded Consolidation Special Purpose Entities 1998 Jointly Controlled Entities Non-Monetary Contributions by Venturers 1998 Property, Plant and Equipment Compensation for the Impairment or Loss of Items 1998 Superseded Operating Leases Incentives 1999 Share Capital Reacquired Own Equity Instruments (Treasury Shares) 1999 Superseded Equity Costs of an Equity Transaction 2000 Superseded Consistency Alternative Methods 2000 Superseded Reporting Currency Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 2000 Superseded Equity Accounting Method Recognition of Losses 2000 Superseded Income Taxes Recovery of Revalued Non-Depreciable Assets 2000 Business Combinations Subsequent Adjustment of Fair Values and Goodwill 2000 3
SIC 23 SIC 24 SIC 25 SIC 27 SIC 28 SIC 29 SIC 30 SIC 31 SIC 32 SIC 33
Initially Reported Superseded Property, Plant and Equipment Major Inspection or Overhaul Costs Superseded Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares Superseded Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders Evaluating the Substance of Transactions in the Legal Form of a Lease Business Combinations 'Date of Exchange' and Fair Value of Equity Instruments Superseded Disclosure Service Concession Arrangements Reporting Currency Translation from Measurement Currency to Presentation Currency Superseded Revenue Barter Transactions Involving Advertising Services Intangible Assets Web Site Costs Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests Superseded
1976
1992 2003
1997 2003 2003* 2003* 1993* 1998 2011* 1983 2003* 1998* 2007* 2009*
1987 6
IAS 27 Separate Financial Statements (2011) Consolidated and Separate Financial Statements IAS 27 Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013 IAS 28 Investments in Associates and Joint Ventures (2011) Investments in Associates IAS 28 Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013 IAS 29 Financial Reporting in Hyperinflationary Economies Disclosures in the Financial Statements of Banks and Similar Financial Institutions IAS 30 Superseded by IFRS 7 effective 1 January 2007 Interests In Joint Ventures IAS 31 Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 IAS 32 Financial Instruments: Presentation IAS 33 Earnings Per Share IAS 34 Interim Financial Reporting Discontinuing Operations IAS 35 Superseded by IFRS 5 effective 1 January 2005 IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 Intangible Assets Financial Instruments: Recognition and Measurement IAS 39 Superseded by IFRS 9 effective 1 January 2015 IAS 40 Investment Property IAS 41 Agriculture
2011 2003 2011 2003 1989 1990 2003* 2003* 2003* 1998 1998 2004* 1998 2004* 2003* 2003* 2001
Serie NIF B
Normas aplicables a los estados financieros en su conjunto Cambios contables y correcciones de errores Estado de flujos de efectivo Estado de resultados Utilidad integral Informacin financiera por segmentos Adquisiciones de negocios Estados financieros consolidados o combinados Informacin financiera a fechas intermedias Efectos de la inflacin Hechos posteriores a la fecha de los estados financieros Utilidad por accin Conversin de monedas extranjeras Estados financieros de entidades con propsitos no lucrativos NIF/Boletn NIF B-1 NIF B-2 NIF B-3 B-4 NIF B-5 NIF B-7 NIF B-8 NIF B-9 NIF B-10 NIF B-13 B-14 NIF B-15 NIF B-16
Serie NIF C
Normas aplicables a conceptos especficos de los estados financieros Efectivo y equivalentes de efectivo Instrumentos financieros NIF/Boletn NIF C-1 C-2
Documentos de adecuaciones al Boletn C-2 Cuentas por cobrar Inventarios Pagos anticipados Propiedades, plantas y equipo Inversiones en asociadas y otras inversiones permanentes Activos intangibles Pasivo, provisiones, activos y pasivos contingentes y compromisos Instrumentos financieros derivados y operaciones de cobertura Capital contable Instrumentos financieros con caractersticas de pasivo, de capital o de ambos Partes relacionadas Deterioro en el valor de los activos de larga duracin y su disposicin Obligaciones asociadas con el retiro de propiedades, planta y equipo
C-2 C-3 NIF C-4 NIF C-5 NIF C-6 NIF C-7 NIF C-8 C-9 C-10 C-11 C-12 NIF C-13 C-15 NIF C-18
Serie NIF D
Normas aplicables a problemas de determinacin de resultados Beneficios a los empleados Impuestos a la utilidad Arrendamientos Capitalizacin del resultado integral de financiamiento Contratos de construccin y de fabricacin de ciertos bienes de capital Pagos basados en acciones NIF/Boletn NIF D-3 NIF D-4 D-5 NIF D-6 D-7 NIF D-8
Serie NIF E
Normas aplicables a las actividades especializadas de distintos sectores Agricultura Donativos recibidos u otorgados por entidades con propsitos no lucrativos NIF/Boletn E-1 NIF E-2 Nmero 38 40 44 55 57
Circulares
Adquisicin temporal de acciones propias Tratamiento contable de los gastos de registro y colocacin de acciones Tratamiento contables de las Unidades de Inversin (UDIS) Aplicacin supletoria de la NIC 40 Revelacin suficiente derivada de la Ley de Concursos Mercantiles
Nmero INIF 3 INIF 5 INIF 6 INIF 7 INIF 8 INIF 9 INIF 10 INIF 11 INIF 12 INIF 13 INIF 14 INIF 15 INIF 16 INIF 17 INIF 18 INIF 19
10