Está en la página 1de 31

` ```

`
   `
` 

   

 |  
| 
  | 
   

|| | ||


 
| | | 
  | 

` ``  
`

=        


       
     
= ! 
 " #$%&$' 
 !"#$|$!%
  (   
)      
 *

& '

= "$(  )$"$*(  #$!%


 $ #!$ +,%#$  +-$ "! 
+$%#.   $"!- #$!%
=            
           
  
=         
   ( +    
(  +       
(        
= ,  ( +  
     *
| '

= #! $" #$!%/0%


* #!$+,%#$+-$1
=       
=      +  
=  )   -  
   + 
= ,   ( +  
( . )   ,

)      ,/   
 0   *
 | '

=
1  +    , 
= |$ 2$$"!-$|$!%1
=
(   0 2) 
  2 
   
=
(   0 2) 
    
 *
|  3   ||4
|5   6

=
     3 #4$$% 5  * 677%8  
  ##9"   +   )   0 
 (       
(     )    :,    
     ' , ;*
=
   + " &69<7$<=>79*&6  
      + 0  ,    
      0  (  

       
`      5 `8 (   . 
      )     + 
       -   0 
   ! +   0  
  `     *
1,` 1 `< ``= 
! 1

à 
 
 
   



à  
          Y  



   


 
   !    " 

à     

#
  
 $   à 

  

 %

&

à     
'() * à 
 %
 
 &
+
,  ?`
`1 1,=`
 

,
` `@ 1 ``=

= |  |& ·
 *69#636%4#3 + )  ,
A    0 (   
 +  *
=   |4|| 3&&$' 7%=>79*&6 #9>&6>677%2
   ) 0   
(  ( + 
 5  ,   `52 ``=8 
  + )B ,(  *    
 2 )  0   
:  C ;   *69#63 + ) *
= |4   · *6$7677*
` =!?
!,
`!` 1 ! D
1`  
,58' ?!56&<&4<#&&E8

(   +   


  ( +(     
  (  
`  `( +=  
5 ``=8  `     
5 ` 8*
` =!< ,

 1 1 ` ` ``=



   +     
(         0
       ``=  0
0     +    
*
,1!` ` 1
=`
`1 1 
F
  ?`
`1 1
` =!< ,

  1
` `
<
.   .
  ``= `  ,*
< = +)  0 .
  ,  + )  ``=*
1`` ,`
*
< = `   0(
  + )  ``=*
GGG*( *
7 ||4 
 


Y 
`   j 
 `
`  

  `Y
``  

`!H  ! `H




=  #&&$  , 


 ( 
= ! #&6&  (  ,  
  + #&66*
= ) #&6& .  `< ``=
  + )  ,   +#&&7
     +#&&4
=  #&6& H 0 
   -  `* ``=
 .= +`=  
  #&66-A6I*   +*
 
 

 Y 
Y
 | | |   

     


   | 
1    
    & 



 Y 
'







 

  + H " 6&#<#&6&<
=>7E*&6*6

 H C ) -      


     0  0  `< ``=
(   .      `= 5` ?8
       (   . +  
       0
  :  +     `=; 5 `
' ``= =

8      6E 


     0       0
     +   -  A #&66*
 1 
1 ,
` `@ 1 `
' ``= 
,
|      |      
 7| 3   

 |$ +$ % ,%# 
" "#$"+  

8  ||4 9 ':$ 8 9  ||4'9 


;<=88 8<>>?

&  | &  | | '


 | '&  ;<=8= &  ;<==> |
 9 < |   

,?
! 1 ,
` `@  `' ``=
 !, , 

< H` 1``  1 `* ``==

 
!, , *
<  
`   ?
` !,
 ,  
`!,
!   `*< ``==

*?
`?
  ?
D,  ` 1*==*,  
1!,   *, H
< 77*4J1!,  
, 
!1` ,FK D!`!,  

, `F 1  !
1`=`
 11 ,
` `@ 1 `< ``=
=

*
`!, ` 1
!`,D!
,

=
 ! ,D!   E#J  ,?`   
   $&J   , *
 !`,D! 2
      +    
   , )    
-   0   6&& 
 ELJ     0  
        7J*
= ,  M        
+   M       (
0   )      + 
( +   *
 1`1
1 ,
` `@ 1 `
' ``= 
,
|      5     | 

 7 79 |   
| 3
  |  <
 |     
 
 
    ||
 | |   

| | 3   |
 
 
8 9  8 9  8 9 
 ||4   ||4    ||4 
 '9 ;<=88 ;<=8; |    '9 ;<=8;
9 ;<=88<    
   
&   | ' &   | '   || 
 7|  &  ;<==> |  
  | 3|  | 3   & <
&  &  <& | 
;<=8;
`< ``==
H* ``=,D!
1`= `  ``=,D H* ``==

= ,!
= '   C0 
( +( 
= ' !-  ,!
  +
= !-0A5#9&-)  #$LL
= `= 8
= N ) .
= N  : ) ;
= N   (  `= 
1`= `  ``=,D H* ``==

= ` +   '  


  (  ·
= ' ``==

' -9&&& :2O ;


C  +*
= ' ``=,!' 9&&   
= +@$$! #.A8:$B 
#+!20 !  "!$
C$"#.#$!%#"$
 | 

? =``1 1,`  ``=,D!

= !(   


= ' m   
 
 
  
    
 
   
= N ! 
= Y
Y   
  
= N !  
   C *
= H*

     Y Y 
  
     
? =``1 1,`  ``=,D!

= !  


   C *
H*

     Y Y 
  
     
= !) ,D!   
0   ``==

*
     
    Y
Y m
      
  
    
   1,` 1 ``=,D!
 ,#&66
=
#$00$;==>'
³La NIIF PyME provee un -$ $ "#$ 
C# + +$! C#$ para
pequeñas entidades que es "D  % al
tamaño y propiedad de sus operaciones, y
debería ayudar a "2$  ## $ 
C#"!$ En países que han
adoptado IFRS como su estándar contable
nacional, las simplificaciones introducidas
por la norma para PyMEs +$-D 0 -$
"0 # !$E
 ,  ?
1,D!

, ` ?5#&&E8  ) 


,!    . 
  

   !"mm#
m ·
8P) C 
      
  0- 
   
( +(    *
8,  . ) 
  +C  
  *
` 1` 11,?
`
  ?`
`D
= 68
 2    )  
  )  +*
= #8  (    )
 A)
  (  ( 
  +
= 98   0  
 *
= E8+  ) (   )
    (  
 )   .
 M5  ( 
     8*
1=` `` 


= !@#0$F C#.#$ /0:


"+ 

 !   ,0A      + 
          
 0  (  ) . +  ) +  
    )   + ) 0   
      C +
( +  +   . +    
 +    *   
  2
 +    )  !D,  - (     !  
,0A *

  Y
  `` !D,

 !D,      )    ·


= ! ·   568   . 56&8      
  2  -C   6L&   `     
5`8*
7& J 1

1 !,   
,*
1    7LJ   :  ;   LJ    + 
  *

= ,0A    568 2   56&&8       


2  -C   6%&&   `      5`8*
7 J 1

1 !,   
,

àrt $     %&   Y
 
   
'
 ( m
    
Decreto Legislativo N°
1086.
  ,,  ` 1 ! 
  ?
,  !`!, 

=    `


= ,   
    *
=    (  =   
  (  
=     -  
 *
= ,     !*
P DP! !P`!,
P 

`  `
`  
 
` ! 

   `

 ·2Q *


GGG*( *