Deloitte IFRS for SMEs newsletter in Spanish
02 Dec 2009
Deloitte (Colombia) is publishing a series of Spanish language bulletins about the new IFRS for SMEs.
We have previously posted Bulletins No 1 through 20 – links can be found Here. We have now posted Bulletin No 21 (1 December 2009), which discusses the following sections of the IFRS for SMEs:
- Section 28 – Beneficios para empleados (Employee Benefits)
- Section 29 – Impuestos a los ingresos (Income Taxes)
- Section 30 – Cambio de moneda extranjera (Foreign Currency Translation)
- Section 31 – Hiperinflación (Hyperinflation)
- Section 32 – Eventos posteriores (Events after the End of the Reporting Period)
- Section 33 – Revelaciones sobre partes relacionadas (Related Party Disclosures)
- Section 34 – Actividades especializadas (Specialised Activities)
- Section 35 – Transición hacia el IFRS para PYMES (Transition to the IFRS for SMEs)