Você procurou por: ifrss (Espanhol - Inglês)

(b) os parágrafos 26-34b proíbem a aplicação retrospectiva de alguns aspectos de outras ifrss.
(b) paragraphs 26-34b prohibit retrospective application of some aspects of other ifrss.

normas internacionales de información financiera (niif) [international financial reporting standards (ifrss)]
international financial reporting standards (ifrss)

(a) os parágrafos 13-25i e 36a-36c concedem isenções de alguns requisitos de outras ifrss.
(a) paragraphs 13-25i and 36a-36c grant exemptions from some requirements of other ifrss.

nesses parágrafos, as referências à data de eficácia devem ser interpretadas como 1 de janeiro de 2009 ou a data de transição para as ifrss, conforme a data que for mais tardia.
in those paragraphs references to the effective date shall be interpreted as 1 january 2009 or the date of transition to ifrss, whichever is later.

10. el grupo consultivo especial convino en que la mayoría de las recomendaciones internacionales generalmente aceptadas en materia de publicación de informes financieros podía encontrarse en las international financial reporting standards (ifrss) (normas internacionales de información financiera), aprobadas por la junta internacional de normas de contabilidad (iasb).
the ad hoc consultative group agreed that most of the generally accepted international recommendations on financial disclosures could be found in the international financial reporting standards (ifrss) promulgated by the international accounting standards board (iasb).