{"id":3693,"date":"2025-08-15T12:57:47","date_gmt":"2025-08-15T11:57:47","guid":{"rendered":"https:\/\/www.inprf.org\/guias-practicas-de-inpas\/"},"modified":"2026-08-05T14:28:52","modified_gmt":"2026-08-05T13:28:52","slug":"guias-practicas-de-nic-esfl","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/es\/guias-practicas-de-nic-esfl\/","title":{"rendered":"Gu\u00edas Pr\u00e1cticas de NIC-ESFL"},"content":{"rendered":"
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\n Gu\u00edas complementarias de las NIC-ESFL \n <\/h2>\n \n

Las Gu\u00edas pr\u00e1cticas son documentos breves y pr\u00e1cticos dise\u00f1ados para <\/span>apoyar<\/span> a las Entidades Sin Fines de Lucro<\/span>s<\/span> (<\/span>ESFL<\/span>s<\/span>)<\/span> en <\/span>su <\/span>informaci\u00f3n financiera<\/span>, incluida <\/span>la colaboraci\u00f3n con donantes<\/span>. <\/span> <\/span><\/p>\n

Funcionan conjuntamente con<\/span> la Norma Internacional de Contabilidad para Entidades Sin Fines de Lucro<\/span> (<\/span>NIC-ESFL<\/span>)<\/span> para<\/span> ayudar a aprovechar al m\u00e1ximo sus beneficios.<\/span><\/span> <\/span><\/p>\n\n \n \n <\/div>\n\n

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\n \u00bfQui\u00e9n puede utilizar las Gu\u00edas pr\u00e1cticas? \n <\/h2>\n \n

Las Gu\u00edas pr\u00e1cticas pueden ser utilizadas por cualquier ESFL. <\/span>Est\u00e1n dise\u00f1adas para las ESFL que preparan estados financieros de prop\u00f3sito general basados en el devengo. Las ESFL no tienen que adoptar ni siquiera tener previsto adoptar las NIC-ESFL para poder utilizar las Gu\u00edas pr\u00e1cticas. <\/span> <\/p>\n

Del mismo modo, una ESFL que adopte las NIC-ESFL no tiene por qu\u00e9 utilizar las Gu\u00edas pr\u00e1cticas. <\/span><\/p>\n

No obstante, como se han dise\u00f1ado para funcionar <\/span>juntas<\/span>, es probable que las ESFL <\/span>obtengan <\/span>el mayor beneficio cuando <\/span>utilicen<\/span> tanto<\/span> las NIC-ESFL como las Gu\u00edas pr\u00e1cticas<\/span>.<\/span><\/span> <\/span><\/span><\/p>\n\n \n \n <\/div>\n\n

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\n Las Gu\u00edas pr\u00e1cticas \n <\/h2>\n\n
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Gu\u00eda pr\u00e1ctica de las NIC-ESFL 1 \u2013 Informaci\u00f3n armonizada sobre subvenciones <\/h3>\n <\/div>\n \n

La Gu\u00eda 1 de las NIC-ESFL proporciona un formato normalizado para informar sobre actividades espec\u00edficas, como las subvenciones. <\/p>\n\n\n

\n \n Descargue la Gu\u00eda 1 de las NIC-ESFL\n <\/span>\n <\/div>\n <\/div>\n \n\n <\/a>\n \n \n \n \n
\n \"\"\n <\/div>\n \n \n
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Pr\u00f3ximamente<\/h3>\n <\/div>\n \n

Gu\u00eda pr\u00e1ctica de las NIC-ESFL 2 \u2013 Cl\u00e1usulas normalizadas de subvenciones. Esta gu\u00eda proporcionar\u00e1 cl\u00e1usulas normalizadas para apoyar la interpretaci\u00f3n y el desarrollo de acuerdos de subvenci\u00f3n. <\/p>\n\n\n

\n \n Av\u00edseme\n <\/span>\n <\/div>\n <\/div>\n \n\n <\/a>\n \n \n \n \n
\n \"\"\n <\/div>\n \n \n
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Futuras gu\u00edas pr\u00e1cticas<\/h3>\n <\/div>\n \n

Suscr\u00edbase a nuestro bolet\u00edn para obtener m\u00e1s informaci\u00f3n a medida que se desarrollen nuevas gu\u00edas pr\u00e1cticas.<\/p>\n\n\n

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