Normas Internacionales de Información Financiera (NIIF) para Contables y no Contables

Presentation of financial statements. Statement of cash flows. Accounting for accounting changes. Events that occurred after the reporting period. Interim financial statements. Income and valuation of inventories. Revenue recognition. Inventories. Agriculture. Property, plant and equipment. Property, plant and equipment, investment properties and activation of financial costs. Intangible assets. Impairment of assets. Leases. Deferred liabilities and taxes. Provisions, contingent assets and contingent liabilities. Subsidies and public aid. Corporate tax and anticipated and deferred taxes. Consolidated financial statements. Accounting for investments in associated entities. Shares in joint ventures. Business combinations. Financial instruments and insurance contracts: financial instruments. Insurance contracts. Employee remuneration: pensions and other employee remuneration. Share-based payments. Fair value measurement. IFRS for SMEs.