Este es un texto para disfrutarlo, analizarlo, compartirlo y utilizarlo en la forma debida para entender e implementar de manera efectiva los IFRS/NIIF.

Esta quinta edición, mantiene la probada estructura de las ediciones anteriores y consta, por ello, de cuatro secciones

1. Entendiendo lo básico

2. Los IFRS resumidos

3. El IFRS para Pymes

4. Ejercicios

"Nos encontramos ante una obra de gran utilidad para entender y aprender a aplicar NIIF, y de especial utilidad para todos aquéllos que estén interesados en introducirse en unos estándares que marcan el futuro de la contabilidad a nivel internacional\". Vicente Pina M.

"En un mundo de innovación y competitividad, se requiere desafiar con ventaja en los mercados locales, regionales e internacionales, pues no es suficiente la dinámica gerencial, expresada en calidad, novedad, marca y eficiente atención al cliente; hay que tener las herramientas necesarias para manejar un lenguaje universal financiero\". María Luisa González

","html_annotation_litres":"","first_time_sale_at":"2025-03-08T01:05:55","is_azimyt_trial":false,"is_pdw_trial":false,"is_discount_forbidden":false,"is_preorder_show_fragment":false,"reviews_count":0,"livelib_rated_count":0,"livelib_rated_avg":0,"livelib_ratings":null,"parent_podcast_name":null,"parent_podcast_id":null,"parent_podcast_url":null,"podcast_episodes_count":null,"is_podcast_complete":false,"is_webtoon_complete":false,"genres":[{"id":5051,"uuid":"ed162257-f034-11e5-a511-0cc47a5454c6","name":"muhasebe / vergi / denetim","is_root":false,"url":"/genre/muhasebe-vergilendirme-ve-denetim-5051/"}],"tags":[],"paper_book":null,"isbn":"9789585080867","publication_date":"2025-03-08","quotes_count":0,"is_auto_speech":false,"youtube_videos":[],"contents_url":null,"is_prohibited_for_sale":false,"additional_info":{"registered_at":"2025-03-08T01:03:45","translated_at":null,"current_pages_or_seconds":1220,"expected_pages_or_seconds":null},"publisher":{"id":32241663,"name":"ECOE Ediciones","url":null},"copyrighter":{"id":null,"name":"Bookwire","url":null},"rightholders":[{"id":null,"name":"Bookwire","url":null}],"is_referrable":true,"referral":null,"alisa_url":null,"update_events":["none"],"prequels":[],"alternate_urls":[{"url":"https://litres.de/book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516/","language":"de"},{"url":"https://litres.com/book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516/","language":"en"},{"url":"https://litres.es/book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516/","language":"es"},{"url":"https://www.litres.ru/book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516/","language":"ru"},{"url":"https://litres.pl/book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516/","language":"pl"},{"url":"https://litres.az/book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516/","language":"az"},{"url":"https://litres.ee/book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516/","language":"et"},{"url":"https://litres-tr.com/book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516/","language":"tr"}],"is_art_online_readable":false,"webtoon_chapter_number":null,"webtoon_parent_id":null,"next_webtoon_chapter_id":null,"meta_title":null,"meta_tags":{"root":{"title":"Estándares/Normas internacionales de información financiera (IFRS/NIIF) - 5ta edición, Samuel Alberto Mantilla B. – читать онлайн на Литрес","description":"В сервисе электронных книг 📚 Литрес можно читать онлайн «Estándares/Normas internacionales de información financiera (IFRS/NIIF) - 5ta edición» от Samuel Alberto Mantilla B.! Оставляйте и читайте отзывы о книге на Литрес!","rel_canonical_url":null,"seo_robots":null,"open_graph_title":null,"open_graph_description":null,"text":null},"readonline":null,"reviews":null,"quotes":null},"audio_drm3_key":null},"fulfilledTimeStamp":1745599874388},"getSimilarArtsForRecommendation({\"artIDorSlug\":\"book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516\",\"limit\":24,\"offset\":\"984\"})":{"status":"fulfilled","endpointName":"getSimilarArtsForRecommendation","requestId":"R12dlerpdr1Enua8LXyGU","originalArgs":{"artIDorSlug":"book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516","offset":"984","limit":24},"startedTimeStamp":1745599874151,"data":{"pagination":{"next_page":null,"previous_page":"/api/arts/book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516/similar?limit=24&offset=960"},"data":[],"recommendation_model_version":{"response_model_tag":"top","response_model_name":"top 2025-04-25_19-30-05"}},"fulfilledTimeStamp":1745599874208}},"mutations":{},"provided":{"ArtShortList":{"__internal_without_id":["getSimilarArtsForRecommendation({\"artIDorSlug\":\"book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516\",\"limit\":24,\"offset\":\"984\"})"]},"Art":{"71743516":["getArtData({\"artIdOrSlug\":\"book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516\"})"]}},"subscriptions":{"getBanners({\"place\":\"web-header-full-width\"})":{"-Keb7YnxMXxhPjIHGtH_y":{}},"getBrandIdentity(undefined)":{"YZuzKcNkfGeGhOyRfAPek":{}},"getArtData({\"artIdOrSlug\":\"book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516\"})":{"knFCBUH5OAhDmeCV1dSAC":{}},"getSimilarArtsForRecommendation({\"artIDorSlug\":\"book/samuel-alberto-manti/estandares-normas-internacionales-de-informacion-fina-71743516\",\"limit\":24,\"offset\":\"984\"})":{"R12dlerpdr1Enua8LXyGU":{}}},"config":{"online":true,"focused":true,"middlewareRegistered":true,"refetchOnFocus":false,"refetchOnReconnect":false,"refetchOnMountOrArgChange":false,"keepUnusedDataFor":60,"reducerPath":"rtkqApi"}},"HeadHunterApi":{"queries":{},"mutations":{},"provided":{},"subscriptions":{},"config":{"online":true,"focused":true,"middlewareRegistered":true,"refetchOnFocus":false,"refetchOnReconnect":false,"refetchOnMountOrArgChange":false,"keepUnusedDataFor":60,"reducerPath":"HeadHunterApi"}},"user":{"accountSettings":{"actions":{"changePasswordCSRF":{},"changeProfilePrivacyCSRF":{},"setMarketingConsentCSRF":{}}},"credentials":{"isAnon":true,"userID":"0","userSID":"anonimous-empty-sid","name":"Anonymous","groups":[8,16],"lfrom":"","actions":{"changeCredentialsCSRF":{}}},"balance":{"account":0,"bonus":0,"accountFull":0},"basket":{"inBasket":0,"inDeferred":0,"purchased":0},"library":{},"boughtCollections":{"collections":[]},"notifications":{"isLoading":false,"unreadedCount":0,"allCount":0,"list":[]},"abonement":{"active":false,"price":"399"},"subscription":{"subscriptionClass":[{"id":1,"trial":true,"month":1,"price":"0","pricePerMonth":"0","basePrice":"399"},{"id":2,"trial":false,"month":1,"price":"399","pricePerMonth":"399","basePrice":"399"}],"active":false},"partnersSubscriptions":{"isAnyPartnerSubscriptionActive":false,"isMegafonSubscriptionActive":false,"isRostelecomSubscriptionActive":false,"isYotaSubscriptionActive":false,"isA1SubscriptionActive":false,"isKCellSubscriptionActive":false,"isInlabSubscriptionActive":false,"isTinkoffSubscriptionActive":false,"isLifebelSubscriptionActive":false},"socnet":{"attachedSocnets":[]},"avatar":{"availability":false,"avatarHash":"446","actions":{"uploadAvatarCSRF":{}}},"tests":{},"webpushes":{"status":false},"offers":{"offersList":[]},"actions":{"updateMyRegCSRF":{},"uniteUsersCSRF":{}},"authorization":{"actions":{"checkPassCorrectCSRF":{},"otpinLoginCSRF":{},"loginCSRF":{},"attachSocnetCSRF":{},"socnetCSRF":{},"checkSocnetCSRF":{}}},"registration":{"actions":{"checkEmailAvailabilityGUJ":{},"verifyPhoneCSRF":{},"recoverPasswordCSRF":{},"registrationCSRF":{}}},"rebills":{"list":{},"actions":{"deletePaymentCardCSRF":{},"getRebillsGUJ":{}}}},"foundationUser":{"id":0,"login":"","BSK":[],"LKS":[],"is_staff":false,"isOfficeUser":false,"profile":{"has_folder_arts":false},"account":{"display":0,"real":0,"full":0,"bonus":0},"settings":{"profile_privacy":"default","is_safemode_enabled":null},"socials":[],"library_info":{"title":null,"logo":{},"host":null,"is_school_user":false},"abonement":{"id":null,"is_active":false,"price":null,"rebill_id":null,"valid_till":null,"grace_period_start":null,"gift_arts_refresh_at":null,"payment_system_id":null,"purchase_origin":null},"subscription":{"id":null,"grace_period_start":null,"rebill_id":null,"payment_system_id":null,"purchase_origin":null},"partner_subscriptions":{"has_active":false,"subscriptions":[]},"phone":{},"ab_tests":[],"isLoading":false,"error":{},"isAsking":false,"actions":{"teleport_CSRF":{}},"varioqubTests":{"ymabParam":"","flags":{},"testIds":[],"initialized":false,"initializingError":false},"loyalty":{"is_loyalty_user":false,"bonuses_info":null},"is_tester":false},"browser":{"screen":{"width":null,"height":null},"urlParams":{},"pda":false,"clientHost":"litres-tr.com","headers":{"client-host":"litres-tr.com","ui-currency":"TRY","Ui-Language-Code":"tr","x-request-id":"06dc8f77fff77889e5f3617ef180d9da","Basket":"","Wishlist":""},"isRobot":true},"player":{"data":{"playerSettings":{"url":"","drm3key":"","isPlaying":false,"volume":0.5,"playbackRate":1,"muted":false,"isContentsOpen":false,"downloadForbidden":false,"readOnly":false,"isAnon":true,"isChapterLoading":false,"contentsData":[]},"currentTime":0,"playerData":{"error":null,"event":null,"isReady":false,"loadedTime":0,"duration":0,"totalDuration":0,"isHalf":false,"canBackward":false,"canForward":true,"stats":{"hits":0,"secondsListened":0}}},"notes":{"order":0}},"payment":null,"pages":{"personalCabinet":{"paymentsHistory":{"payments":{"paginator":{"page":0,"limit":0,"maxPageNumber":0,"items":0},"pages":[]},"actions":{"paymentsHistoryCSRF":{}}},"userLibraries":{"libraries":[],"actions":{"teleportCSRF":{},"unsubscribeCSRF":{},"uniteCSRF":{},"uniteCSRFV2":{},"getUserLibrariesCSRF":{}}},"loyaltyCards":{"list":[],"actions":{"changeLoyaltyCSRF":{},"getLoyaltyCardsCSRF":{}}},"spam":{"userChannels":[],"userLangs":[],"actions":{"updateChannelsCSRF":{},"getUserChannelsGUJ":{},"getUserLangsGUJ":{}}},"bonuses":{"bonusExpiration":[],"actions":{"getBonusExpirationGUJ":{}}}},"paymentReceipts":{"receipts":[],"actions":{"getPaymentReceipts":{}}}},"global":{"auth":{"activeStep":"authenticationByEmail","fallbackStep":"init","stepsHistory":[],"formData":{},"isRateLimitError":false},"header":{"auth":{"isAuthPopupVisible":false,"analyticsData":{}},"banners":{"subscr":{"isActive":false},"onlyLitres":{"isActive":false},"promotion":{"isActive":false},"audioSubscr":{"isActive":false},"tvCampaignBanner":{"isActive":false}}},"globalModals":{"visibilityState":"init"},"availableBonuses":{"list":{},"actions":{"getAvailableBonusesListGUJ":{}}},"login":{"authValues":{"code":"","email":"","pwd":"","phoneCode":{"id":"91","tel_codes":[{"tel_mask":"7 XXX XXX XX XX","tel_code":"7"}],"code":"RU","name":"Россия"},"phone":"","otpin":""},"activeStep":"welcome","strategy":"email","isBiblioLogin":false,"isOldUser":false,"isVerifyPhone":false,"isLoading":false,"loginFormat":"email","passRecovery":{"method":"email","isTimerActive":false},"prevSteps":["welcome"],"usersMerges":false,"isLoginReserved":false,"serverError":null},"search":{"query":"","searchResults":[],"history":[],"loading":false,"error":{},"isInitiated":false},"interface":{"loginPopupError":{"isOpen":false},"stickyPlayer":{"isOpen":false},"isPageWithPlayer":true,"checkoutBox":{"isOpen":false,"height":0},"helpdesk":{"isOpen":false},"spamTickets":{"isOpen":false,"isHtmlFetched":false},"paymentPopup":{"isOpen":false},"reviewComplainPopup":{"isOpen":false,"id":0},"forceScroll":{"scrollToReviewForm":false,"scrollToReviewId":0},"sharingPopup":{"reviewId":0,"userName":"","userId":0,"rating":0,"comment":"","date":"","hasAvatar":false,"isOpen":false,"isReply":false},"headerHeight":0},"lastViewedBooksWidget":{"arts":[],"isLoading":false,"error":null},"phonecodes":{"countriez":"","actions":{"getPhonecodes":{"isLoading":false}}},"onboarding":{"isOpen":false},"genres":{"popup":{"history":[],"currentGenre":null,"isOpen":false}},"arts":{"details":{"xmlProps":null},"reviews":{"list":[],"idMap":{},"sortType":"popular","pagination":{"next":null,"previous":null},"userReview":null,"lastGetRequestDate":"Fri Apr 25 2025 16:26:25 GMT+0000 (Coordinated Universal Time)","actions":{"getArtsReviews":{},"addArtsReview":{},"getUserArtsReviews":{},"addArtReviewLike":{},"removeArtReviewLike":{},"addArtReviewDislike":{},"removeArtReviewDislike":{},"addReviewReply":{}}}},"take":{"take":{"actions":{"takeBookCSRF":{}},"rating":[]}},"reviews":{"actions":{"addReviewComplain":{}},"activeReply":-1},"searchPage":{"query":""},"zeroSearchPage":{"recommendationBlocks":[],"loading":false,"error":{},"isListInitiated":false,"isInfoInitiated":false,"data":{"art_slider":{"data":[],"pagination":{"next_page":null,"previous_page":null},"loading":false},"person_list":{"data":[],"pagination":{"next_page":null,"previous_page":null},"loading":false},"series_list":{"data":[],"pagination":{"next_page":null,"previous_page":null},"loading":false},"tag_list":{"data":[],"pagination":{"next_page":null,"previous_page":null},"loading":false}}}},"face":{"language":"tr","host":null}}

«Estándares/Normas internacionales de información financiera (IFRS/NIIF) - 5ta edición», Samuel Alberto Mantilla B. benzeri kitaplar