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Publicaciones misceláneas de IFRS en Español (Miscellaneous IFRS Publications in Spanish)


Cuestionario de Cumplimiento IFRS 2009
Deloitte (Colombia) has published Cuestionario de Cumplimiento IFRS 2009 – the Spanish translation of our IFRS Compliance Questionnaire for 2009. This 384-page questionnaire summarises the recognition and measurement requirements in IFRSs issued on or before 30 June 2009. It may be used to assist in considering compliance with those pronouncements. It is not a substitute for your understanding of such pronouncements and the exercise of your judgment. The items in this questionnaire are referenced to the applicable sections of the IFRSs. Click to download:



Guía Rápida NIC/NIIF 2009 - Argentina
(Spanish Version of IFRSs in your Pocket 2009 from Deloitte Argentina)

Deloitte Argentina has published Guía Rápida NIC/NIIF 2009 – the Argentine Spanish-language version of our very popular IFRSs in your Pocket booklet. The Argentine publication is based on the 2009 English version but has been updated to include summaries of all IFRSs through June 2009. It also includes news regarding the IFRS implementation process in Argentina (2011 is the year of mandatory adoption for some public companies, and optional for other entities), contact names of our local specialists, information about local standard-setters, discussion of issues relating to translation of IFRSs into Spanish, and a foreword by Fermín del Valle, director of professional practice of Deloitte's Latin American countries group, among other additions to the English language version. Click to download Guía Rápida NIC/NIIF 2009 - Argentina (PDF 1,209k).



Guía Rápida NIC/NIIF 2009
(Spanish Version of IFRSs in your Pocket 2009 from Deloitte Spain)

Deloitte (Spain) has published Guía Rápida NIC/NIIF 2009 (PDF 1.864k, 144 pages, July 2009) – a Spanish version of IFRSs in your Pocket 2009, updated up through 31 May 2009. It includes:

  • a foreword from Cleber Beretta Custodio, Deloitte Spain IFRS Leader
  • a description of the IASB structure
  • an IASC/IASB chronology
  • use of IFRSs around the world
  • summaries of all IFRSs including Interpretations
  • brief summaries of IASB agenda projects up through 31 May 2009


Los IFRS en su Bolsillo 2009
(Spanish Version of IFRSs in your Pocket 2009)

Deloitte (Colombia) has published Los IFRS en su Bolsillo 2009, the Spanish translation of IFRSs in your Pocket 2009 from Deloitte Colombia.
Abordamos el mismo material que ha hecho de esta publicación un favorito mundial: información sobre los antecedentes de la estructura y trabajos de IASB; análisis del uso de los IFRS en el mundo; resúmenes de todos los Estándares e Interpretaciones actuales; y una actualización de los detalles de los proyectos de la agenda de IASB y de IFRIC. Es la guía ideal para las entidades que contemplan moverse hacia los IFRS, así como una actualización para los veteranos que ya reportan según la estructura de los IFRS.
Click to download Los IFRS en su Bolsillo 2009 (PDF 643k).



IFRSs y US GAAP: Una comparación de bolsillo
(Spanish Translation of IFRSs and US GAAP: A Pocket Comparison 2008)

Deloitte & Touche Ltda. (Colombia) has published IFRSs y US GAAP: Una comparación de bolsillo 2008 (PDF 327k). This is the Spanish translation of IFRSs and US GAAP: A Pocket Comparison (2008) from Deloitte (United States). This guide compares IFRSs and US GAAP as of 30 June 2008. While this 76-page comparison is comprehensive, it does not attempt to capture all of the differences that exist or that may be material to a particular entity's financial statements. Our focus is on differences that are commonly found in practice. We are pleased to grant permission for accounting educators and students to make copies for educational purposes.

Cuestionario cumplimiento NIIF 2007 en Español
Deloitte & Touche Ltda (Colombia) has published Cuestionario cumplimiento NIIF 2007 – 2007 IFRS Compliance Questionnaire in Spanish (PDF 2,322k, 336 páginas, Febrero 2008). It is a direct Spanish translation of the English version. The questionnaire summarises the recognition and measurement requirements in IFRSs issued on or before 31 August 2007. The items in this questionnaire are referenced to the applicable sections of the IFRSs. You will find a link to this and related publications on our Model IFRS Financial Statements Page.

Por qué usted necesita saber acerca de XBRL

Planeación para la adopción de los IFRS
Estándares Internacionales de Información Financiera para compañías de los Estados Unidos:



Encuesta IFRS 2008: ¿Dónde nos encontramos hoy?
Deloitte (Colombia) has prepared Encuesta IFRS 2008: ¿Dónde nos encontramos hoy?, a Spanish translation of 2008 IFRS Survey – Where Are We Today?, originally published in English by Deloitte & Touche LLP (United States). This report discusses the results of approximately 200 responses by US-company senior finance professionals to Deloitte's 2008 survey on IFRSs. The primary goal of the survey was to ascertain US companies' level of awareness about and interest in IFRSs. One interesting finding was that 30% of the respondents said that, if given the choice now, they would consider adopting IFRSs. Click to download:



Guía de la NIIF 3 y la NIC 27 revisadas
Deloitte (Spain) has published Combinaciones de Negocios y Cambios en las Participaciones: Guía de la NIIF 3 y la NIC 27 Revisadas (PDF 537k, June 2009) – a Spanish version of Business Combinations and Changes in Ownership Interests: A Guide to the Revised IFRS 3 and IAS 27. This 244-page guide deals mainly with accounting for business combinations under IFRS 3 (revised 2008). Where appropriate, it deals with related requirements of IAS 27 (revised 2008) – particularly as regards the definition of control, accounting for non-controlling interests, and changes in ownership interests. Other aspects of IAS 27 (such as the requirements to prepare consolidated financial statements and detailed procedures for consolidation) are not addressed. There are 16 chapters plus appendices that (a) compare the 2008 versions of IFRS 3 and IAS 27 with their predecessors and (b) identify the continuing differences between IFRSs and US GAAP.



Adopción del valor razonable
Deloitte (Colombia) has prepared Adopción del valor razonable - Actualización Desarrollos y observaciones a partir de la adopción amplia del SFAS 157 y del SFAS 159, the Spanish version of Fair Value Adoption – An Update: Developments and observations from the widespread adoption of SFAS 157 and SFAS 150, published by Deloitte (United States). Click to download:



Implicaciones tributarias globales de los Estándares Internacionales de Información Financiera
Deloitte (Colombia) has published Implicaciones tributarias globales de los Estándares Internacionales de Información Financiera (PDF 2,447k, September 2008, 4 pages). This is a translation of the Deloitte English language publication Global Tax Implications of IFRSs.



Estándares internacionales de información financiera: Consideraciones para la industria de petróleo y gas
In October 2008, Deloitte LLP (United States) published IFRS Considerations for the Oil and Gas Industry as part of their IFRS Industry Series. This publication provides practical industry insights on IFRS and includes useful sections on:
  • Understanding the implications of IFRS for the oil and gas industry for accounting and finance, systems and tax
  • Key differences between IFRS and US Generally Accepted Accounting Principles (GAAP) for the oil and gas industry
  • Evaluating approaches to IFRS conversion
  • Developing an IFRS road map
  • IFRS lessons from the European experience
Deloitte (Colombia) has published a Spanish translation. Click to download:



El tránsito hacia los IFRS en seguros: Una mirada más allá de los cambios en contabilidad
In November 2008, Deloitte (Colombia) published El tránsito hacia los IFRS en seguros: Una mirada más allá de los cambios en contabilidad. This is the Spanish language translation of The IFRS Journey in Insurance: A Look Beyond the Accounting Changes. This report examines the implications of the use of IFRSs in the insurance industry across the globe. The report notes that, in some markets, IFRSs will likely contribute to substantial changes in:
  • Insurance product design, price and offerings
  • Investment strategy
  • Risk management practices
  • Securitisation
  • Merger and acquisition (M&A) activity
Click to download El tránsito hacia los IFRS en seguros (PDF 247k).



Los IFRS en el sector inmobiliario: Más que solo contabilidad y presentación de reportes
In November 2008, Deloitte (Colombia) published: This is the Spanish translation of:
Tabla de Contenidos
  • Desafíos y oportunidades en el sector inmobiliario
  • La hoja de ruta
  • Dos enfoques para la conversión
  • Más que contabilidad e información financiera
  • Problemas técnicos de contabilidad para las compañías del sector inmobiliario
  • Suavizando la transición
  • Es tiempo para el liderazgo
  • Recursos & Contactos
Table of Contents
  • Challenges and Opportunities in Real Estate
  • The Roadmap
  • Two Conversion Approaches
  • More Than Accounting and Financial Reporting
  • Technical Accounting Issues for Real Estate Companies
  • Smoothing the Transition
  • Time for Leadership
  • Resources & Contacts


IFRS en Turismo, hospitalidad y ocio
Deloitte (Colombia) has published IFRS en Turismo, Hospitalidad y Ocio: Más que Sólo Contabilidad. This is the Spanish translation of IFRS in Tourism, Hospitality and Leisure: More Than Just Accounting published by Deloitte (United States). This report provides practical industry insights on IFRSs including implications of IFRSs, approaches to IFRS conversion, and planning for IFRS adoption. Click to download:



Ascendiendo a nuevas alturas con los IFRS: Una mirada a los cambios en contabilidad y más allá para la industria de procesos & productos industriales
Deloite (United States) has published Ascending to New Heights with IFRS: A Look at Accounting Changes and Beyond for the Process and Industrial Products Industry. For process and industrial products companies, many of the challenges, and the opportunities, in adopting IFRSs will be affected by specific, significant trends and competitive realities of the industry. This publication provides practical industry insights on IFRS and includes useful sections on:
  • Understanding the implications of IFRS (in accounting and beyond) for the process and industrial products industry
  • Key technical accounting differences between IFRS and U.S. Generally Accepted Accounting Principles
  • Evaluating approaches to IFRS conversion
  • Developing an IFRS road map
  • IFRS lessons from the European experience
Click to download:



Estándares internacionales de información financiera: Consideraciones para la industria de tecnología
Deloite (United States) has published International Financial Reporting Standards: Considerations for the Technology Industry. This publication provides practical industry insights for executives and addresses IFRS questions, such as:
  • Why should technology companies care about IFRS?
  • What are some of the significant differences between IFRS and US Generally Accepted Accounting Principles (GAAP) for technology companies?
  • How might IFRS impact the technology companies? And what are the accounting, tax, systems, and organizational implications of IFRS?
  • Where should technology companies start? Which approach would work when it comes to IFRS?
  • What lessons have been learned from the European experience?
Click to download:



Hoja de Ruta Para el Uso Potencial de Estados Financieros Preparados de Acuerdo con los Estándares Internacionales de Informatión Financiera en los Estados Unidos
Deloitte (Colombia) has published Hoja de Ruta Para el Uso Potencial de Estados Financieros Preparados de Acuerdo con los Estándares Internacionales de Informatión Financiera, por Parte de los Emisores de los Estados Unidos – which is the Spanish version of the US SEC's Roadmap for the Potential User of Financial Statements Prepared in Accordance with IFRSs by US Issuers. The Roadmap was issued by the SEC on 14 November 2008. The Roadmap sets forth several milestones that, if achieved, could lead to the required use of IFRS by US issuers in 2014. The SEC's deadline for commenting on the Roadmap is 20 April 2009. Click for:



2008 IFRS Cuestionario de Cumplimiento (Compliance Questionnaire)
Deloitte Colombia has translated into Spanish the IFRS Compliance Questionnaire for 2008. The questionnaire summarises the recognition and measurement requirements in IFRSs at 31 October 2008, to assist in considering compliance with those pronouncements. It is not a substitute for your understanding of such pronouncements and the exercise of your judgment. Users of the questionnaire are presumed to have a thorough understanding of the pronouncements and should refer to the text of the pronouncements, as necessary, in considering particular items in this questionnaire. The items in this questionnaire are referenced to the applicable sections of the IFRSs. Click to download:



Tiempos Turbulentos 2nd edición
This accounting alert highlights the accounting issues and literature most likely to be relevant when assessing the ccounting implications of today's financial environment. It focuses on the following:
  • determining fair values in inactive markets,
  • revised projections of economic outlook indicating impairment and lack of recoverability for many assets,
  • reduced availability of credit and increasing cost of finance,
  • increased levels of bankruptcy,
  • the impacts on hedge accounting, and
  • critical enhanced disclosure requirements.



El camino de la conversión hacia los IFRS: Consideraciones para la industria bancaria y de merados de capital
Deloitte (Colombia) has published the Spanish translation of a Deloitte (United States) IFRS conversion report:

This booklet includes sections on:
  • Understanding the implications of IFRS for the banking and capital markets industry for accounting and finance, systems and tax
  • Reviewing key differences between IFRS and US Generally Accepted Accounting Principles (GAAP)
  • Evaluating approaches to IFRS conversion
  • Developing an IFRS road map
  • IFRS lessons from the European experience



Estándares internacionales de información financiera: Consideraciones para la industria de productos de consumo
Deloitte (Colombia) has published the Spanish translation of a Deloitte (United States) IFRS conversion report:

This booklet from Deloitte (United States), provides practical industry insights on developing a roadmap for IFRS implementation in the consumer products industry and includes useful sections on:
  • Key differences between IFRS and U.S. Generally Accepted Accounting Principles for consumer products companies
  • The potential implications of IFRS with regard to accounting and finance, systems and tax
  • Evaluating approaches to IFRS conversion
  • Developing an IFRS road map



Los IFRS en las ciencias de la vida: implicaciones amplias
Deloitte (Colombia) has published the Spanish translation of a Deloitte (United States) IFRS conversion report:



IFRS para los fondos de inversión
Deloitte (Colombia) has published the Spanish translation of a Deloitte (United States) IFRS conversion report:



IFRS Consideraciones para la Industria Minorista
Deloitte (Colombia) has published the Spanish translation of a Deloitte (United States) IFRS conversion report:



IFRS Consideraciones para Energía y Servicios Públicos
Deloitte (Colombia) has published the Spanish translation of a Deloitte (United States) IFRS conversion report:



IFRS – Consideraciones para la industria automotriz
Deloitte (Colombia) has published the Spanish translation of a Deloitte (United States) IFRS conversion report:

This booklet provides practical industry insights on IFRSs and includes useful sections on:
  • Understanding the implications of IFRS – including the impact in accounting and finance, tax, systems and human resources – for the automotive industry
  • Key technical accounting differences between IFRS and US GAAP for the automotive industry
  • Evaluating approaches to IFRS conversion
  • Developing an IFRS road map
  • IFRS lessons from the European experience

Boletín Heads Up Volumen 16, No. 30, Septiembre 2009: FASB propone mejoramiento de las revelaciones sobre las mediciones hechas a valor razonable (PDF 163k)
Spanish version of: Heads Up Volume 16, Issue 30, September 2009: FASB Proposes Improving Disclosures About Fair Value Measurements (PDF 96k)

Deloitte Colombia has published Lista de verificación de la presentación y revelación 2009 (the Spanish translation of Deloitte's IFRS Presentation and Disclosure Checklist for 2009) in both PDF and Microsoft Word formats. The checklist is formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item. Click to download:

NIIF 2009 / IFRS bound volume in Spanish
  • La Fundación IASC tiene el placer de anunciar la publicación de la nueva traducción al español de las Normas Internacionales de Información Financiera (NIIF) (enero 2009).
  • The IASC Foundation is pleased to announce the publication of the Spanish translation of the IFRS Bound Volume as of January 2009.
Click for IASCF Tienda Online / Online Shop.

IFRS e-Learning en Español

The Spanish version of Deloitte's IFRS e-Learning Site is now live: www.deloitteifrslearning.com/spanish/registration_es.asp. As of May 2009, 20 of the 37 English modules are already available in Spanish without charge. They are:
  • Conceptual Framework (Marco Conceptual para la Preparación y Presentación de Estados Financieros)
  • IAS (NIC) 1, 2, 7, 8, 10, 16, 17, 18, 19, 21, 23, 24, 28, 31, 38, 40, 41
  • IFRS (NIIF) 1, 5
Further Spanish language modules are in development and will be released to the site over forthcoming months.

IFRS para PYMEs (IFRS for SMEs)

 Deloitte (Colombia) is publishing a series of Spanish language bulletins about the new IFRS for SMEs (IFRS para Pymes):

Bulletin No.Issue DateTopics CoveredClick to Download
No. 114 July 2009Background information about the Standard, an overview of its contents, and examples of the recognition and measurement simplifications reflected in the StandardDownload Bulletin 1 (PDF 182k)
No. 221 July 2009Section 1 - Eligibility to use the IFRS for SMEs and presentation of financial statementsDownload Bulletin 2 (PDF 169k)
No. 328 July 2009Section 2 - The objectives, concepts, and fundamental principles in the IFRS for SMEsDownload Bulletin 3 (PDF 207k)
No. 44 August 2009Sections 3-8 - Presentation of financial statementsDownload Bulletin 4 (PDF 220k)
No. 511 August 2009Section 10 - Required financial statements, accounting policies, changes in estimates, and errors. There is also country-specific discussion of how the IFRS for SMEs will affect accounting in ColombiaDownload Bulletin 5 (PDF 247k)
No. 618 August 2009Sections 11 and 12 - Requirements for financial instruments in the IFRS for SMEsDownload Bulletin 6 (PDF 176k)
No. 725 August 2009Sections 11 and 12 - Principles for recognition and measurement of financial instruments in the IFRS for SMEsDownload Bulletin 7 (PDF 215k)
No 8 1 September 2009Sections 11 and 12 - Some of the more complex financial instruments issues, including fair valuation and derecognition, in the IFRS for SMEsDownload Bulletin 8 (PDF 175k)
No 98 September 2009Sections 11 and 12 - Continues the discussion, from the Bulletins 6, 7, and 8, on some of the more complex financial instruments issues in the IFRS for SMEsDownload Bulletin 9 (PDF 269k)
No 1015 September 2009Sections 11 and 12 - Continues the discussion from the Bulletins 5-9 on the treatment of financial instruments in the IFRS for SMEs. Also addresses measurement of financial instrumentsDownload Bulletin 10 (PDF 175k)
No 1122 September 2009Section 13 - Accounting for inventoriesDownload Bulletin 11 (PDF 201k)
No 1229 September 2009Sections 14, 15, and 16 - Investments in associates, joint ventures, and investment propertyDownload Bulletin 12 (PDF 219k)
No 136 October 2009Section 17 - Property, plant, and equipmentDownload Bulletin 13 (PDF 215k)
No 1413 October 2009Section 18 - Intangible assetsDownload Bulletin 14 (PDF 162k)
No 1520 October 2009Sections 18 and 19 - Business combinations and intangible assetsDownload Bulletin 15 (PDF 168k)
No 1627 October 2009Section 20 - LeasesDownload Bulletin 16 (PDF 222k)
No 173 November 2009Section 21 - Provisions and ContingenciesDownload Bulletin 17 (PDF 231k)
No 1810 November 2009Section 22 - Liabilities and EquityDownload Bulletin 17 (PDF 197k)
No 1917 November 2009Section 23 – RevenueDownload Bulletin 19 (PDF 244k)
No 2024 November 2009
  • Section 24 – Subvenciones Gubernamentales (Government Grants)
  • Section 25 – Costos por Préstamos (Borrowing Costs)
  • Section 26 – Pago Basado-en-acciones (Share-based Payment)
  • Section 27 – Deterioro del Valor de los Activos (Impairment of Assets)
Download Bulletin 20 (PDF 246k)
No 211 December 2009
  • 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)
Download Bulletin 21 (PDF 336k)

Lista de Verificación de la Presentación y la Revelación IFRS 2008

IFRS Presentation and Disclosure Checklist for 2008 (Word version)

IFRS Presentation and Disclosure Checklist for 2008 (PDF version)

Noticias sobre Información Financiera Internacional


Boletines de Actualización IAS Plus – Edición Especial



Boletines IAS Plus – Edición Trimestral

US Financial Reporting Alerts – Alertas de Información Financiera
Traducción al español de la versión oficial en inglés


IFRS Insurance Accounting Alerts

Boletín de presentación de reportes en los Estados Unidos para compañías que no tienen sede en los Estados Unidos


Este boletín informa sobre los desarrollos recientes en la contabilidad US GAAP y de la SEC que son de interés para compañías que no son de los Estados Unidos.

US Securities and Exchange Commission


Diciembre 2007: Aceptación de estados financieros sin conciliatión con los US GAAP
La comisión está adaptando reglas para aceptar, de los emisores privados extranjeros, en sus registros en la Comisión, estados financieros preparados de acuerdo con los International Financial Reporting Standards tal y como son emitido por a IASB sin conciliatión con los principios de contabilidad generalmente aceptados (GAAP) tal y como usados en los Estados Unidos.

  • SEC Release: Acceptance from foreign private issuers of financial statements prepared in accordance with International Financial Reporting Standards without reconciliation to US GAAP (SEC Release Nos. 33-8879, 34-57026): SEC's Final Rule Release (English) (PDF 690k).
  • Aceptación de estados financieros de emisores privados extranjeros preparados de acuerdo con los International Financial Reporting Standards sin conciliatión con los US GAAP: Traducido en español por Deloitte (PDF 507k).

Publicaciones Nacionales


Guía del Nuevo Plan General de Contabilidad en España
As a result of corporate and accounting law reforms in Spain, in 2007 the Spanish Parliament adopted a new Plan General de Contabilidad (Spanish GAAP) effective for years beginning on or after 1 January 2008. It applies to individual companies and unlisted consolidated groups (listed consolidated groups are subject to IFRSs as adopted by the EU). Unlisted groups have been permitted to use IFRSs since 2005, and this option continues with the new Plan. The new Spanish GAAP is 'inspired by IFRSs' but not equivalent, and differences remain. Deloitte Spain has published a pocket guide, in Spanish, to the new Spanish GAAP: Nuevo Plan General de Contabilidad – Guía de bolsillo (PDF 361k, en español, Febrero 2008) The guide also includes a summary of the main changes in corporate law approved in parallel and a quick guide to the most significant differences with respect to the previous Spanish GAAP and International Financial Reporting Standards.


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