{"id":3665,"date":"2025-09-15T13:24:51","date_gmt":"2025-09-15T12:24:51","guid":{"rendered":"https:\/\/www.inprf.org\/grupo-asesor-de-donantes\/"},"modified":"2026-08-05T14:57:37","modified_gmt":"2026-08-05T13:57:37","slug":"grupo-asesor-de-donantes","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/es\/grupo-asesor-de-donantes\/","title":{"rendered":"Grupo Asesor de Donantes"},"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--line\">\n        Acerca del DAG\n    <\/h2>\n            \n            <p>El DAG est\u00e1 formado por los principales financiadores gubernamentales y multilaterales, as\u00ed como por fundaciones de todo el mundo. Act\u00faa como una voz colectiva vital que aboga por la mejora continua de las normas de informaci\u00f3n financiera. <\/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=\"500\" \n                            height=\"500\"\n                            sizes=\"auto, (max-width: 500px) 100vw, 500px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Technical-2.png 500w, https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Technical-2-300x300.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Technical-2-150x150.png 150w, https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Technical-2-408x408.png 408w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/Technical-2.png\" \n                            title=\"Donor Advisory Group icon\" \n                            alt=\"Donor Advisory Group icon\"\"\/>\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        \n                          <div class=\"cards cards-grid cards--row\">\n            \n                \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/ifr4npo.org\/donor-reference-group\"\n                    target=\"https:\/\/www.inprf.org\/es\/descargar-nic-esfl\/\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Continuaci\u00f3n de IFR4NPO<\/h3>\n                            <\/div>\n                            \n                            <p>Mientras se desarrollaba la primera edici\u00f3n de las NIC-ESFL, el papel del DAG fue desempe\u00f1ado por el Grupo de Referencia de Donantes del proyecto IFR4NPO. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"http:\/\/www.ifr4npo.org\/donor-reference-group\"\n                    target=\"https:\/\/www.inprf.org\/es\/descargar-nic-esfl\/\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Miembros del DAG<\/h3>\n                            <\/div>\n                            \n                            <p>Los miembros del DAG proceder\u00e1n del Grupo de Referencia de Donantes del proyecto IFR4NPO y de otros donantes que deseen unirse. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/es\/informes-de-subvenciones-armonizados\/\"\n                    target=\"https:\/\/www.inprf.org\/es\/descargar-nic-esfl\/\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Informes de subvenciones armonizados<\/h3>\n                            <\/div>\n                            \n                            <p>Los donantes suelen exigir informes basados en proyectos o subvenciones en formatos espec\u00edficos. La aportaci\u00f3n del DAG es especialmente importante para la Gu\u00eda Pr\u00e1ctica 1 de las NIC-ESFL: Informes de subvenciones armonizados. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/ifr4npo.org\/donor-statement-of-support-2\/\"\n                    target=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Declaraci\u00f3n de apoyo<\/h3>\n                            <\/div>\n                            \n                            <p>Algunos miembros del Grupo de Referencia de Donantes de IFR4NPO han firmado una Declaraci\u00f3n de apoyo p\u00fablica.<\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                                  <\/div>\n          \n\n    <\/div>\n\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        Los donantes como usuarios de los informes financieros de las ESFL\n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p>Los donantes son usuarios clave de los informes financieros de las ESFL. Pero, \u00bfqu\u00e9 informaci\u00f3n necesitan y con qu\u00e9 fines? <\/p>\n<p style=\"text-align: left;\">\u00bfCu\u00e1l es la interacci\u00f3n entre:<\/p>\n<ul>\n<li style=\"text-align: left;\">Los informes de toda la entidad (es decir, informes financieros con fines generales), dise\u00f1ados para ser \u00fatiles a una serie de partes interesadas; y<\/li>\n<li style=\"text-align: left;\">Los informes de rendici\u00f3n de cuentas de subvenciones (es decir, informes financieros con fines espec\u00edficos), que se adaptan para satisfacer las necesidades de un donante concreto<\/li>\n<\/ul>\n<p>Los informes que figuran a continuaci\u00f3n destacan las cuestiones y los retos considerados durante el desarrollo de la primera edici\u00f3n de las NIC-ESFL.<\/p>\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\/wp-content\/uploads\/Docs\/DRG-Oct-21-Report-donors-as-users-of-GPFR.pdf\"\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\/graph-chart-264x148.png\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/graph-chart-264x148.png 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/graph-chart-300x168.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/graph-chart-250x140.png 250w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/graph-chart.png 376w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                                                <div class=\"subtitles mb-3\">\n                            <span class=\"subtitle bg-turquoise\">\n                                Octubre de 2021\n                            <\/span>\n                        <\/div>\n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Cuentas de toda la eSFL<\/h3>\n                            <\/div>\n                            \n                            <p>Los donantes como usuarios de los informes financieros con fines generales de las ESFL<\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--outline-download\">\n                                        Descargar el informe\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\/wp-content\/uploads\/Docs\/DRG-JanApr-22-Report-Donors-use-of-cash-vs-accrual-basis-information-1.pdf\"\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\/information-reporting-264x148.png\" class=\"overlay\" alt=\"\" \/>\n                        <\/div>\n                        \n                                                <div class=\"subtitles mb-3\">\n                            <span class=\"subtitle bg-turquoise\">\n                                Abril de 2021\n                            <\/span>\n                        <\/div>\n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Base de caja frente a base de devengo<\/h3>\n                            <\/div>\n                            \n                            <p>Los donantes como usuarios de la informaci\u00f3n basada en criterios de caja y de devengo<\/p>\n\n\n                                                                                        <div>\n                                    <span class=\"btn btn--outline-download\">\n                                        Descargar el informe\n                                    <\/span>\n                                <\/div>\n                                                    <\/div>\n                        \n\n                                        <\/a>\n                                  <\/div>\n          \n\n    <\/div>\n\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-3665","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>Grupo Asesor de Donantes | 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\/grupo-asesor-de-donantes\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" 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