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El autor de la presente obra, ha desarrollado una l nea profesional que quiere compartir con las personas que se interesen profesionalmente o acad micamente en el desarrollo, comprensi n y aplicaci n de las Normas Internacionales de Informaci n Financiera. La obra considera un apartado innovador, al presentar una comprensi n por parte de los usuarios de la informaci n contable, de c mo proceder correctamente ante la clasificaci n de la informaci n de la empresa, para no afectar desde la aplicaci n de las NIIF en la razonabilidad de los estados financieros y estos sean un reflejo real de la posici n de la empresa ante los usuarios de sus estados financieros.