{"id":3649,"date":"2025-09-27T21:19:58","date_gmt":"2025-09-27T20:19:58","guid":{"rendered":"https:\/\/www.inprf.org\/consultas-publicas\/"},"modified":"2026-10-15T11:26:03","modified_gmt":"2026-10-15T10:26:03","slug":"consultas-publicas","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/es\/consultas-publicas\/","title":{"rendered":"Consultas p\u00fablicas"},"content":{"rendered":"<section class=\"module module--text_media_block my-0 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        Funci\u00f3n de la consulta p\u00fablica\n    <\/h2>\n            \n            <p><!--StartFragment --><span class=\"cf0\">La NIC-ESFL se basa en la transparencia y la inclusi\u00f3n, con la consulta p\u00fablica como elemento central de su desarrollo. Esto garantiza que se tengan en cuenta las perspectivas de los usuarios y de quienes se ven afectados, reforzando tanto la credibilidad como la aplicabilidad. Compartiremos nuevas propuestas en nuestro sitio web e invitaremos a participar a personas de todo el mundo, y los comentarios recibidos influir\u00e1n directamente en las futuras normas.    <\/span><!--EndFragment --><\/p>\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\/placeholder-talking-550x367.jpg 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-talking-300x200.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-talking-225x150.jpg 225w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-talking.jpg 600w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/placeholder-talking-550x367.jpg\" \n                            title=\"placeholder-talking\" \n                            alt=\"placeholder-talking\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text mb-0 bg-linegreen module-background-spacing\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            <h3>Open Consultations<\/h3>\n<p>We are consulting on our draft Due Process &#8211; open until 20 November 2026.<\/p>\n\n\n                                                \n                                            <a class=\"btn btn--arrow mt-4\" href=\"https:\/\/www.inprf.org\/es\/consultation-papers\/consulta-sobre-el-debido-proceso\/\">\n                            Due process consultation\n                        <\/a>\n                                                        \n                                                \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section\n    class=\"module module--feature_cards_block mb-0 bg-default\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--line\">\n        Consultas cerradas\n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p>There were four public consultations during the development of the first edition of INPAS:<\/p>\n<ul>\n<li>a Consultation Paper, and<\/li>\n<li>three Exposure Drafts<\/li>\n<\/ul>\n<div dir=\"auto\">Across the consultation process, 704 responses were received, comprising 230 written submissions and 474 survey responses, with participation spanning 93 countries.<\/div>\n\n\n                            <\/div>\n        <\/div>\n        \n              \n\n    <\/div>\n\n<\/section><section class=\"module module--text_media_block default bg-lightgrey module-background-spacing\">\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--line\">\n        Documento de consulta (2021)\n    <\/h2>\n            \n            <p>Este Documento de consulta, publicado en enero de 2021, plante\u00f3 preguntas clave y propuestas para desarrollar orientaciones de informaci\u00f3n financiera espec\u00edficas para las ESFL.<\/p>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/consultation-papers\/consultation-paper-1-2021\/\" class=\"btn btn--arrow\" target=\"_self\">M\u00e1s informaci\u00f3n sobre el documento de consulta<\/a>\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=\"375\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-550x375.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-300x205.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-1024x698.png 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-768x524.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-1536x1048.png 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-2048x1397.png 2048w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-220x150.png 220w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover.png 2265w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/CP-cover-550x375.png\" \n                            title=\"CP cover\" \n                            alt=\"Consultation Paper cover\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--feature_cards_block my-0 bg-default\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--line\">\n        Borradores para comentarios\n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p><strong data-start=\"106\" data-end=\"125\">Exposure Drafts<\/strong> are drafts of the proposed text, published to gather public feedback before the standards are issued. This consultation process ensures the drafts are refined based on input received, forming a vital part of the INPAS due process. This enhances the credibility, acceptance, and practicality of INPAS for all stakeholders.<\/p>\n<ul>\n<li>The first edition of INPAS was set out in three Exposure Drafts.<\/li>\n<li>While the INPAS (Standard) was under development is was referred to as INPAG (Guidance).<\/li>\n<\/ul>\n\n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--column\">\n            \n                \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-1-2022\/\"\n                    target=\"https:\/\/www.inprf.org\/es\/descargar-nic-esfl\/\">\n                    \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED1-cover-264x148.png\" class=\"overlay\" alt=\"Cover page of Exposure Daft 1\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED1-cover-264x148.png 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED1-cover-836x472.png 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                                                <div class=\"subtitles mb-3\">\n                            <span class=\"subtitle bg-turquoise\">\n                                Marco\n                            <\/span>\n                        <\/div>\n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Exposure Draft 1 (2022)<\/h3>\n                            <\/div>\n                            \n                            <p>Describing NPOs, key concepts and principles, the scope of the financial statements and narrative reporting.<\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        Ver el Borrador para comentarios 1\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-2-2023\/\"\n                    target=\"\">\n                    \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED2-cover-264x148.png\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED2-cover-264x148.png 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/ED2-cover-836x472.png 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                                                <div class=\"subtitles mb-3\">\n                            <span class=\"subtitle bg-turquoise\">\n                                Contabilidad\n                            <\/span>\n                        <\/div>\n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Exposure Draft 2 (2023)<\/h3>\n                            <\/div>\n                            \n                            <p>Grant revenue and grants to others, donations in kind, inventory, foreign currency translation and other topics. <\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        Ver el Borrador para comentarios 2\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/consultation-papers\/exposure-draft-3-2024\/\"\n                    target=\"https:\/\/www.inprf.org\/es\/descargar-nic-esfl\/\">\n                    \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/Ed3-cover-264x148.png\" class=\"overlay\" alt=\"Cover page of Exposure Draft 3\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/Ed3-cover-264x148.png 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/Ed3-cover-836x472.png 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                                                <div class=\"subtitles mb-3\">\n                            <span class=\"subtitle bg-turquoise\">\n                                Presentaci\u00f3n\n                            <\/span>\n                        <\/div>\n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Exposure Draft 3 (2024)<\/h3>\n                            <\/div>\n                            \n                            <p>Fund accounting, expenses presentation and disclosure, fundraising costs, and Harmonised Grant Reporting.<\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--arrow\">\n                                        Ver el Borrador para comentarios 3\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                                  <\/div>\n          \n\n    <\/div>\n\n<\/section><section class=\"module module--cta module--cta--enmarcado container default\">\n    <div class=\"bg-turquoise module-background-spacing p-4 p-lg-5\">\n\n        <div class=\"d-lg-flex justify-content-lg-between\">\n            <div class=\"cta-wrapper d-lg-flex justify-content-lg-center mb-2 mb-lg-0\">\n                <h2 class=\"module-title title--default\">\n        Comentarios\n    <\/h2>\n                \n                                    <div class=\"cta__copy content\">\n                        <p>La consulta y la participaci\u00f3n son fundamentales para el desarrollo ulterior de la NIC-ESFL.<\/p>\n<p>Agradecemos sus comentarios sobre cualquier aspecto que desee compartir acerca de la NIC-ESFL.<\/p>\n\n                    <\/div>\n                \n                                    <div>\n                        <a href=\"https:\/\/www.inprf.org\/es\/contacto\/\" class=\"btn btn--arrow mb-0\">\n                            Contacte con nosotros\n                        <\/a>\n                    <\/div>\n                            <\/div>\n    \n                            <div>\n                    <img loading=\"lazy\" decoding=\"async\" width=\"240\" height=\"192\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/login-to-download-icon.png\" class=\"attachment-header-large size-header-large\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/login-to-download-icon.png 240w, https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/login-to-download-icon-188x150.png 188w\" sizes=\"auto, (max-width: 240px) 100vw, 240px\" \/>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3649","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>Consultas p\u00fablicas | INPRF<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.inprf.org\/es\/consultas-publicas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Consultas p\u00fablicas | INPRF\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.inprf.org\/es\/consultas-publicas\/\" \/>\n<meta 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