{"id":3623,"date":"2025-07-01T12:08:51","date_gmt":"2025-07-01T11:08:51","guid":{"rendered":"https:\/\/www.inprf.org\/acerca-de-la-inprf\/"},"modified":"2026-08-05T13:49:06","modified_gmt":"2026-08-05T12:49:06","slug":"acerca-de-la-inprf","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/es\/acerca-de-la-inprf\/","title":{"rendered":"Acerca de la INPRF"},"content":{"rendered":"<section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--default\">\n        \u00bfQu\u00e9 es la INPRF?\n    <\/h2>\n            \n            <p><span class=\"TextRun SCXW85583612 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW85583612 BCX8\">La INPRF es una organizaci\u00f3n sin fines de lucro<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">, de inter\u00e9s p\u00fablico <\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">establecida<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\"> para desarrollar normas de informaci\u00f3n financiera de alta<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">&#8211;<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">calidad<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">, cre\u00edbles, <\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">comparables<\/span> <span class=\"NormalTextRun SCXW85583612 BCX8\">y aceptadas globalmente<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\"> espec\u00edficamente para las Entidades Sin Fines de Lucro (las ESFL)<\/span><span class=\"NormalTextRun SCXW85583612 BCX8\">.<\/span><\/span><span class=\"EOP SCXW85583612 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <span class=\"TextRun SCXW111959483 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW111959483 BCX8\">La INPRF publica la Norma Internacional de Contabilidad para Entidades Sin Fines de Lucro (NIC-ESFL)<\/span><span class=\"NormalTextRun SCXW111959483 BCX8\">. Tambi\u00e9n publica Gu\u00edas de Pr\u00e1ctica para apoyar una informaci\u00f3n financiera de alta calidad <\/span><span class=\"NormalTextRun SCXW111959483 BCX8\">para las ESFL.<\/span><\/span><span class=\"EOP SCXW111959483 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><span class=\"TextRun SCXW45170585 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW45170585 BCX8\">L<\/span><span class=\"NormalTextRun SCXW45170585 BCX8\">a NIC-ESFL se ha desarrollado <\/span><span class=\"NormalTextRun SCXW45170585 BCX8\">mediante un riguroso<\/span><span class=\"NormalTextRun SCXW45170585 BCX8\">, <\/span><span class=\"NormalTextRun SCXW45170585 BCX8\">inclusivo<\/span><span class=\"NormalTextRun SCXW45170585 BCX8\"> y transparent proceso debido.<\/span><\/span><span class=\"EOP SCXW45170585 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/span><\/p>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/es\/explorando-inpas\/\" class=\"btn btn--arrow\" target=\"_self\">M\u00e1s informaci\u00f3n sobre c\u00f3mo se desarroll\u00f3 la NIC-ESFL<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"408\" \n                            height=\"129\"\n                            sizes=\"auto, (max-width: 408px) 100vw, 408px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPRF_logo_green-e1759172256599.png 408w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPRF_logo_green-e1759172256599-300x95.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPRF_logo_green-e1759172256599-250x79.png 250w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPRF_logo_green-e1759172256599.png\" \n                            title=\"INPRF_logo_green\" \n                            alt=\"INPRF_logo_green\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--left media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--default\">\n        Misi\u00f3n y prop\u00f3sito de la INPRF  \n    <\/h2>\n            \n            <p><span data-contrast=\"auto\">Nuestra misi\u00f3n es <\/span><span data-contrast=\"none\">desarrollar y promover la norma que armoniza globalmente la informaci\u00f3n financiera de las organizaciones sin fines de lucro.<\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true,\"201341983\":0,\"335559740\":240}\"> <\/span><\/p>\n<p><span data-contrast=\"none\">La INPRF tiene los siguientes prop\u00f3sitos:<\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true,\"201341983\":0,\"335559740\":240}\"> <\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Establecimiento de normas: desarrollar normas internacionales de informaci\u00f3n de alta calidad para organizaciones sin fines de lucro\u202f\u202f<\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true,\"201341983\":0,\"335559685\":391,\"335559740\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Promoci\u00f3n: impulsar la adopci\u00f3n y la implementaci\u00f3n de la INPAS\u202f<\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true,\"201341983\":0,\"335559685\":391,\"335559740\":240}\"> <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Apoyo: facilitar la adopci\u00f3n y la implementaci\u00f3n de la NIC-ESFL mediante la educaci\u00f3n y la informaci\u00f3n a las partes interesadas<\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true,\"201341983\":0,\"335559685\":391,\"335559740\":240}\"> <\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/es\/presentacion-de-la-inpag\/\" class=\"btn btn--arrow\" target=\"_self\">M\u00e1s informaci\u00f3n sobre la NIC-ESFL<\/a>\n             \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                                    <div class=\"circle-image\">\n                \n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"500\" \n                            height=\"625\"\n                            sizes=\"auto, (max-width: 500px) 100vw, 500px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Untitled-design-1-e1759233544686.png 500w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Untitled-design-1-e1759233544686-240x300.png 240w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Untitled-design-1-e1759233544686-120x150.png 120w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Untitled-design-1-e1759233544686.png\" \n                            title=\"signpost image\" \n                            alt=\"signpost image\"\"\/>\n\n                \n                                    <\/div>\n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--feature_cards_block default bg-default\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--default\">\n        Parte del Conjunto Global de Normas \n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p><span class=\"TextRun SCXW248602916 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW248602916 BCX8\">Al publicar la NIC-ESFL, la INPRF ha<\/span> <span class=\"NormalTextRun SCXW248602916 BCX8\">cubierto la brecha que exist\u00eda en el<\/span><span class=\"NormalTextRun SCXW248602916 BCX8\"> conjunto global <\/span><span class=\"NormalTextRun SCXW248602916 BCX8\">de normas de informaci\u00f3n financiera<\/span><span class=\"NormalTextRun SCXW248602916 BCX8\">.<\/span><\/span><span class=\"EOP SCXW248602916 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/p>\n<p><span class=\"TextRun SCXW62425701 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW62425701 BCX8\">L<\/span><span class=\"NormalTextRun SCXW62425701 BCX8\">as normas globales para entidades sin fines de lucro<\/span> <span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW62425701 BCX8\">nunca han sido<\/span><span class=\"NormalTextRun SCXW62425701 BCX8\"> m\u00e1s cr\u00edticas.<\/span><\/span><span class=\"EOP SCXW62425701 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/p>\n\n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--green-box\">\n            \n                \n                \n                                    <div class=\"card card--feature\">\n                        \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>NIIF (Empresas)  <\/h3>\n                            <\/div>\n                            \n                            <p>Existen normas globales para empresas desde 1973. La Fundaci\u00f3n IFRS proporciona las Normas Internacionales de Informaci\u00f3n Financiera y las Normas de Sostenibilidad. Tambi\u00e9n proporciona la NIIF para las PYMES.    <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\n                        \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>NIC-SP (Gobiernos)  <\/h3>\n                            <\/div>\n                            \n                            <p>Las normas globales para gobiernos comenzaron en 1997. El Consejo de Normas Internacionales de Contabilidad del Sector P\u00fablico (IPSASB) proporciona las Normas Internacionales de Contabilidad del Sector P\u00fablico (NIC-SP) y tambi\u00e9n publicar\u00e1 normas de sostenibilidad del sector p\u00fablico.   <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\n                        \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>NIC-ESFL (Entidades Sin Fines de Lucro)  <\/h3>\n                            <\/div>\n                            \n                            <p>La primera norma global para las ESFL se public\u00f3 en 2025. La Fundaci\u00f3n Internacional de Informaci\u00f3n para Entidades Sin Fines de Lucro proporciona la Norma Internacional de Contabilidad para Entidades Sin Fines de Lucro (NIC-ESFL) y Gu\u00edas de Pr\u00e1ctica complementarias.   <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                              <\/div>\n          \n\n    <\/div>\n\n<\/section><section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--right media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--default\">\n        Financiaci\u00f3n  \n    <\/h2>\n            \n            <ul>\n<li><span class=\"TextRun SCXW110304057 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW110304057 BCX8\">Nuestro objetivo es generar <\/span><span class=\"NormalTextRun SCXW110304057 BCX8\">recursos suficientes para sostener<\/span><span class=\"NormalTextRun SCXW110304057 BCX8\"> nuestra misi\u00f3n y<\/span><span class=\"NormalTextRun SCXW110304057 BCX8\"> operaciones<\/span><span class=\"NormalTextRun SCXW110304057 BCX8\">.<\/span><\/span><\/li>\n<li><span class=\"EOP SCXW110304057 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":240}\">T<span class=\"TextRun SCXW220111491 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW220111491 BCX8\">o <\/span><span class=\"NormalTextRun SCXW220111491 BCX8\">Para ser sostenibles, buscamos financiaci\u00f3n de una amplia gama d<\/span><span class=\"NormalTextRun SCXW220111491 BCX8\">e<\/span><span class=\"NormalTextRun SCXW220111491 BCX8\"> fuentes y <\/span><span class=\"NormalTextRun SCXW220111491 BCX8\">mantener<\/span> <span class=\"NormalTextRun SCXW220111491 BCX8\">reservas adecuadas<\/span> <span class=\"NormalTextRun SCXW220111491 BCX8\">para <\/span><span class=\"NormalTextRun SCXW220111491 BCX8\">poder gestionar acontecimientos imprevistos.<\/span><\/span><span class=\"EOP SCXW220111491 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":240}\"> <\/span><\/span><\/li>\n<li><span class=\"EOP SCXW110304057 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":240}\"><span class=\"TextRun SCXW141705 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW141705 BCX8\">Para ser independientes, evitaremos depender de un <\/span><span class=\"NormalTextRun SCXW141705 BCX8\">\u00fanico proveedor de financiaci\u00f3n<\/span><span class=\"NormalTextRun SCXW141705 BCX8\">.<\/span><\/span><span class=\"EOP SCXW141705 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":240}\"> <\/span><\/span><\/li>\n<li><span class=\"EOP SCXW110304057 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":240}\"><span class=\"TextRun SCXW29906234 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW29906234 BCX8\">El apoyo<\/span><span class=\"NormalTextRun SCXW29906234 BCX8\"> inicial a la INPRF ha procedido de<\/span><span class=\"NormalTextRun SCXW29906234 BCX8\"> donantes filantr\u00f3picos. Nuestras fuentes de financiaci\u00f3n se divulgar\u00e1n en nuestros informes anuales.<\/span><\/span><\/span><\/li>\n<\/ul>\n\n            \n            \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"367\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-550x367.jpg 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-300x200.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-1024x683.jpg 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-768x512.jpg 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-1536x1025.jpg 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-2048x1366.jpg 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-225x150.jpg 225w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/shutterstock_1709182873-scaled-1-550x367.jpg\" \n                            title=\"shutterstock_1709182873-scaled\" \n                            alt=\"shutterstock_1709182873-scaled\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--image_cards_block default bg-default\">\n\n    \n    <div class=\"container\">\n\n        \n        <div class=\"cards\">\n                <\/div>\n\n    <\/div>\n\n<\/section><section\n    class=\"module module--image_cards_block default bg-default\">\n\n    \n    <div class=\"container\">\n\n                    <div class=\"content\">\n                <h2 class=\"module-title title--default\">\n        M\u00e1s informaci\u00f3n sobre la INPRF  \n    <\/h2>\n\n                <div class=\"module-intro content\">\n                    \n                <\/div>\n            <\/div>\n        \n        <div class=\"cards\">\n                            \n                \n                                    <a class=\"card card--transparent no-underlines\" href=\"https:\/\/www.inprf.org\/es\/gobernanza\/\"\n                    target=\"\">\n                \n\n                                    <div class=\"card__image mb-3\">\n                        <img loading=\"lazy\" decoding=\"async\" width=\"636\" height=\"472\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/international-guidance-636x472.png\" class=\"overlay\" alt=\"\" \/>\n                    <\/div>\n                \n                                    <div class=\"card__content content\">\n                                                    <h3>Gobernanza<\/h3>\n                            <span class=\"btn-large-circle\"><\/span>\n                                            <\/div>\n                \n                                    <\/a>\n                \n            \n                \n                                    <a class=\"card card--transparent no-underlines\" href=\"https:\/\/www.inprf.org\/es\/conozca-al-equipo\/\"\n                    target=\"\">\n                \n\n                                    <div class=\"card__image mb-3\">\n                        <img loading=\"lazy\" decoding=\"async\" width=\"836\" height=\"472\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-advisory-groups-836x472.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-advisory-groups-836x472.jpg 836w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-advisory-groups-300x168.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-advisory-groups-250x140.jpg 250w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-advisory-groups-264x148.jpg 264w\" sizes=\"auto, (max-width: 836px) 100vw, 836px\" \/>\n                    <\/div>\n                \n                                    <div class=\"card__content content\">\n                                                    <h3>Conozca al equipo  <\/h3>\n                            <span class=\"btn-large-circle\"><\/span>\n                                            <\/div>\n                \n                                    <\/a>\n                \n                        <\/div>\n\n    <\/div>\n\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3623","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Acerca de la INPRF | INPRF<\/title>\n<meta name=\"description\" content=\"La INPRF establece normas globales para la informaci\u00f3n financiera de las entidades sin fines de lucro. 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