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NIC 2
IAS 2

NIC
NCI

NIC 27
IAS 27 Separate Financial Statements

NIC no
IAS No

NIC 28
IAS 28 Investment in Associates and Joint Ventures

NIC 34
IAS 34 Interim Financial Reporting

NIC nº
IAS No.

NIC 32
Amendments to IAS 32

Nic: Seis.
Nic: Six.

" Pic-nic.
" Pic-nic

NIC 2 Existencias
IAS 2 Inventories

Pumper Nic
Pumper Nic

sitio nic
nic-site

NIC otros:
Other:

A/HRC/WG.6/7/NIC/2
A/HRC/WG.6/7/NIC/2

existencias (véase la NIC 2, Existencias);
inventories (see IAS 2, inventories);

La NIC-2 no prevé tales correcciones excepcionales.
Such exceptional adjustments are not permitted by IAS2.

NORMA INTERNACIONAL DE CONTABILIDAD N° 2 (NIC 2)
INTERNATIONAL ACCOUNTING STANDARD IAS 2

nicos.
exchanges.

nicos.
financing.