Introducción y alcance del Marco Conceptual

Apuntes

Marzo de 2018 Marco Conceptual para la Información Financiera Marco Conceptual de las Normas NIIF® Marco Conceptual para la Información Financiera Conceptual Framework for Financial Reporting is issued by the International Accounting Standards Board (Board). Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation (Foundation) expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs. Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional. Copyright © 2018 IFRS Foundation All rights reserved. Reproduction and use rights are strictly limited. Please contact the Foundation for further details at licences@ifrs.org. Copies of IASB ® publications may be obtained from the Foundation’s Publications Department. Please address publication and copyright matters to publications@ifrs.org or visit our web shop at https://s...