FLUJO EFECTIVO

2009

Fundación IFRS: Material de formación sobre la NIIF para las PYMES

Módulo 7: Estados de Flujos de Efectivo

Fundación IFRS: Material de formación sobre la NIIF para las PYMES

que incluye el texto completo de la Sección 7 Estados de Flujos de Efectivo de la Norma Internacional de Información Financiera para las Pequeñas y Medianas Entidades (NIIF para las PYMES) publicado por el Consejo de Normas Internacionales de Contabilidad el 9

de julio de 2009

con explicaciones amplias, preguntas para la propia evaluación y casos

prácticos

Fundación IFRS

30 Cannon Street London EC4M 6XH United Kingdom

Teléfono: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Correo electrónico: info@ifrs.org

Publicaciones Teléfono: +44 (0)20 7332 2730 Publicaciones Fax: +44 (0)20 7332 2749 Publicaciones Correo electrónico: publications@ifrs.orgWeb: www.ifrs.org

This training material has been prepared by IFRS Foundation education staff. It has not been approved by the International Accounting Standards Board (IASB). The training material is designed to assist those training others to implement and consistently apply the IFRS for SMEs. For more information about the IFRS education initiative visit http://www.ifrs.org/Use+around+the+world/Education/Education.htm.

IFRS Foundation®

30 Cannon Street | London EC4M 6XH | United Kingdom Telephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411 Email: info@ifrs.orgWeb: ww.ifrs.org

Copyright © 2011 IFRS Foundation®

Right of use

Although the IFRS Foundation encourages you to use this training material, as a whole or in part, for educational purposes, you must do so in accordance with the copyright terms below.

Please note that the use of this module of training material is not subject to the payment of a fee.

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The IFRS Foundation, 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 Spanish translation of the Training Material for the IFRS® for SMEs contained in this publication has not been approved by a review committee appointed by the IFRS Foundation. The Spanish translation is copyright of the IFRS Foundation.

H1IFRS

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Fundación IFRS: Material de formación sobre la NIIF para las PYMES

que incluye el texto completo de la Sección 7 Estados de Flujos de Efectivo de la Norma Internacional de Información Financiera para las Pequeñas y Medianas Entidades (NIIF para las PYMES) publicado por el Consejo de Normas Internacionales de Contabilidad el 9

de julio de 2009

con explicaciones amplias, preguntas para la propia evaluación y casos

prácticos

Fundación IFRS

30 Cannon Street London EC4M 6XH United Kingdom

Teléfono: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411 Correo electrónico: info@ifrs.org

Publicaciones Teléfono: +44 (0)20 7332 2730 Publicaciones Fax: +44 (0)20 7332 2749 Publicaciones Correo electrónico: publications@ifrs.orgWeb: www.ifrs.org 

Este material de formación ha sido elaborado por el personal educativo de la Fundación IFRS. No ha sido aprobado por el Consejo de Normas Internacionales de Contabilidad (IASB). El material de formación está diseñado para asistir a los formadores en la implementación y la aplicación consistente de la NIIF para las PYMES. Para obtener más información sobre la iniciativa educativa de NIIF, visite:

http://www.ifrs.org/Use+around+the+world/Education/Education.htm.

Fundación IFRS

30 Cannon Street | London EC4M 6XH | United Kingdom Teléfono: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411 Correo electrónico: info@ifrs.orgWeb: www.ifrs.org

Copyright © 2011 Fundación IFRS Derecho de uso

A pesar de que la Fundación IFRS lo anima a que utilice este material de formación, en su totalidad o

...