{"id":3773,"date":"2025-08-22T12:33:23","date_gmt":"2025-08-22T11:33:23","guid":{"rendered":"https:\/\/www.inprf.org\/explorando-inpas\/"},"modified":"2026-08-05T14:53:11","modified_gmt":"2026-08-05T13:53:11","slug":"explorando-nic-esfl","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/es\/explorando-nic-esfl\/","title":{"rendered":"Explorando NIC-ESFL"},"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        NIC-ESFL \u2013 novedades \n    <\/h2>\n            \n            <p><span class=\"TextRun SCXW79453075 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW79453075 BCX8\">La primera edici\u00f3n de la Normas Internacionales de Contabilidad del Sector Entidades Fines de Lucro (NIC-ESFL)<\/span><span class=\"NormalTextRun SCXW79453075 BCX8\"> <\/span><span class=\"NormalTextRun SCXW79453075 BCX8\">se ha desarrollado espec\u00edficamente para Entidades Sin Fines de Lucro (ESFL).<\/span><span class=\"NormalTextRun SCXW79453075 BCX8\"> INPAS entra en vigor <\/span><span class=\"NormalTextRun SCXW79453075 BCX8\">de inmediato y puede utilizarse directamente<\/span><span class=\"NormalTextRun SCXW79453075 BCX8\">.<\/span><\/span><span class=\"EOP SCXW79453075 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\">  <\/span><\/p>\n<p><span class=\"TextRun SCXW253485600 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW253485600 BCX8\">NIC-ESFL cubre:<\/span><\/span><span class=\"EOP SCXW253485600 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/p>\n<ul>\n<li><span class=\"TextRun SCXW197256552 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW197256552 BCX8\">qu\u00e9 tipos de organizaciones son ESFL<\/span><\/span><span class=\"EOP SCXW197256552 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW60477396 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW60477396 BCX8\">qui\u00e9nes son los usuarios principales de los estados financieros de las ESFL<\/span><\/span><\/li>\n<li><span class=\"NormalTextRun SCXW51069005 BCX8\">c<\/span><span class=\"NormalTextRun SCXW51069005 BCX8\">ontabilidad de subvenciones y donaciones<\/span><\/li>\n<li><span class=\"NormalTextRun SCXW95317276 BCX8\">presentaci\u00f3n de <\/span><span class=\"NormalTextRun SCXW95317276 BCX8\">fondos <\/span><span class=\"NormalTextRun SCXW95317276 BCX8\">con restricciones de uso<\/span><\/li>\n<li><span class=\"TextRun SCXW170244751 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW170244751 BCX8\">presentaci\u00f3n y revelaci\u00f3n de gastos<\/span><\/span><\/li>\n<li><span class=\"NormalTextRun SCXW104715430 BCX8\">requisitos de informes narrativos<\/span><span class=\"NormalTextRun SCXW104715430 BCX8\"><\/span><\/li>\n<\/ul>\n\n            \n                                            <a href=\"https:\/\/www.inprf.org\/es\/descargar-nic-esfl\/\" class=\"btn btn--arrow\" target=\"_self\">Acceder a la norma<\/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=\"408\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-La-norma-thumbnail-1-550x408.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-La-norma-thumbnail-1-300x222.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-La-norma-thumbnail-1-202x150.png 202w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-La-norma-thumbnail-1.png 599w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-La-norma-thumbnail-1-550x408.png\" \n                            title=\"NIC-EFL La Norma\" \n                            alt=\"NIC-EFL La Norma\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--accordion mb-0 bg-turquoise module-background-spacing\">\n    <div class=\"container\">\n\n        <div class=\"row\">\n            \n                            <div class=\"col-lg-6\">\n\n                    <h2 class=\"module-title title--default\">\n        NIC-ESFL \u2013 qu\u00e9 esperar \n    <\/h2>\n\n                         \n                            <p><span class=\"TextRun SCXW227026291 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW227026291 BCX8\">Es una \u00fanica<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\"> y completa<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\"> norma que cubre<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\"><\/span> <span class=\"NormalTextRun SCXW227026291 BCX8\">todas<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\"> las transacciones <\/span><span class=\"NormalTextRun SCXW227026291 BCX8\">de las ESFL<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\">.<\/span> <span class=\"NormalTextRun SCXW227026291 BCX8\">Est\u00e1 dise\u00f1ada <\/span><span class=\"NormalTextRun SCXW227026291 BCX8\">espec\u00edficamente <\/span><span class=\"NormalTextRun SCXW227026291 BCX8\">para satisfacer<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\"> las necesidades de los usuarios de los informes financieros de prop\u00f3sito general de las ESFL<\/span><span class=\"NormalTextRun SCXW227026291 BCX8\">.<\/span><\/span><span class=\"EOP SCXW227026291 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/p>\n\n\n                                    <\/div>\n            \n                            <div class=\"accordion col-lg-12\">\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--el-contenido-est\u00e1-organizado-en-secciones;-las-secciones-se-agrupan-en-\u00e1reas-tem\u00e1ticas-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--el-contenido-est\u00e1-organizado-en-secciones;-las-secciones-se-agrupan-en-\u00e1reas-tem\u00e1ticas-\">El contenido est\u00e1 organizado en secciones; las secciones se agrupan en \u00e1reas tem\u00e1ticas \n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--el-contenido-est\u00e1-organizado-en-secciones;-las-secciones-se-agrupan-en-\u00e1reas-tem\u00e1ticas-\" class=\"accordion-item__copy\">\n                                <ul>\n<li><span class=\"TextRun SCXW83778469 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW83778469 BCX8\">Conceptos y principios<\/span><span class=\"NormalTextRun SCXW83778469 BCX8\"> (A)<\/span><\/span><span class=\"EOP SCXW83778469 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW27653789 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW27653789 BCX8\">Estados financieros (B)<\/span><\/span><span class=\"EOP SCXW27653789 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW51170 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW51170 BCX8\">Ingresos (C)<\/span><\/span><span class=\"EOP SCXW51170 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW185177313 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185177313 BCX8\">Gastos y pasivos (D)<\/span><\/span><\/li>\n<li><span class=\"TextRun SCXW213828097 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW213828097 BCX8\">Activos no financieros (E)<\/span><\/span><span class=\"EOP SCXW213828097 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW114916911 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW114916911 BCX8\">Activos y pasivos financieros (F)<\/span><\/span><span class=\"EOP SCXW114916911 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW25971468 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW25971468 BCX8\">Consolidaci\u00f3n (G)<\/span><\/span><\/li>\n<li><span class=\"TextRun SCXW64156002 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW64156002 BCX8\">Informaci\u00f3n<\/span><span class=\"NormalTextRun SCXW64156002 BCX8\"> adicional (H)<\/span><\/span><span class=\"EOP SCXW64156002 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW142118771 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW142118771 BCX8\">Transici\u00f3n a INPAS (Z)<\/span><\/span><span class=\"EOP SCXW142118771 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--la-primera-edici\u00f3n-de-la-nic-esfl-aborda-los-temas-espec\u00edficos-de-las-esfl-priorizados-en-el-documento-de-consulta-de-2021\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--la-primera-edici\u00f3n-de-la-nic-esfl-aborda-los-temas-espec\u00edficos-de-las-esfl-priorizados-en-el-documento-de-consulta-de-2021\">La primera edici\u00f3n de la NIC-ESFL aborda los temas espec\u00edficos de las ESFL priorizados en el Documento de Consulta de 2021\n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--la-primera-edici\u00f3n-de-la-nic-esfl-aborda-los-temas-espec\u00edficos-de-las-esfl-priorizados-en-el-documento-de-consulta-de-2021\" class=\"accordion-item__copy\">\n                                <p>Esto incluye:<\/p>\n<ul>\n<li>Qui\u00e9nes son las ESFL<\/li>\n<li>Ingresos por subvenciones y donaciones<\/li>\n<li>Gastos en subvenciones y donaciones<\/li>\n<li>Presentaci\u00f3n de informaci\u00f3n en los estados financieros<\/li>\n<li>Contabilidad de fondos<\/li>\n<li>Informes narrativos<\/li>\n<li>Presentaci\u00f3n de gastos<\/li>\n<li>Costes de recaudaci\u00f3n de fondos<\/li>\n<li>Presentaci\u00f3n de ganancias y p\u00e9rdidas por tipo de cambio<\/li>\n<\/ul>\n<p>Las ediciones posteriores de la NIC-ESFL abordar\u00e1n temas adicionales espec\u00edficos de las ESFL. Estos se determinar\u00e1n mediante una consulta p\u00fablica. <\/p>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--inpas-se-ha-desarrollado-a-partir-de-la-niif-para-las-pymes-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--inpas-se-ha-desarrollado-a-partir-de-la-niif-para-las-pymes-\">INPAS se ha desarrollado a partir de la NIIF para las PYMES \n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--inpas-se-ha-desarrollado-a-partir-de-la-niif-para-las-pymes-\" class=\"accordion-item__copy\">\n                                <p>INPAS:<\/p>\n<ul>\n<li><span class=\"TextRun SCXW138545018 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW138545018 BCX8\">tiene en cuenta las necesidades espec\u00edficas de las ESFL <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed GrammarErrorHighlight SCXW138545018 BCX8\">siguiendo el<\/span><span class=\"NormalTextRun SCXW138545018 BCX8\"> \u2018<\/span><span class=\"NormalTextRun CommentStart CommentHighlightPipeRest CommentHighlightRest SCXW138545018 BCX8\">Proceso para desarrollar la Norma Internacional de Contabilidad para Organizaciones sin Fines de Lucro mediante cambios en la <\/span><\/span><em><span class=\"TextRun SCXW138545018 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun CommentHighlightRest SCXW138545018 BCX8\">NIIF para las PYMES <\/span><\/span><\/em><span class=\"TextRun SCXW138545018 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun CommentHighlightRest SCXW138545018 BCX8\"><span class=\"NormalTextRun CommentHighlightRest SCXW138545018 BCX8\">\u2019<\/span><\/span><\/span><\/li>\n<li><span class=\"TextRun SCXW149268194 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun CommentHighlightPipeRest SCXW149268194 BCX8\">puede utilizarse sin ning\u00fan conocimiento de la <em>NIIF para las PYMES<\/em><\/span><\/span><span class=\"EOP SCXW149268194 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"NormalTextRun SCXW183381840 BCX8\">explica las diferencias clave con la <em>NIIF para las PYMES<\/em> para aquellos que est\u00e9n familiarizados con ella (en el Anexo A de NIC-ESFL)<\/span><span class=\"NormalTextRun SCXW183381840 BCX8\">.<\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--el-anexo-a-de-nic-esfl-muestra-el-estado-de-cada-secci\u00f3n\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--el-anexo-a-de-nic-esfl-muestra-el-estado-de-cada-secci\u00f3n\">El Anexo A de NIC-ESFL muestra el estado de cada secci\u00f3n\n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--el-anexo-a-de-nic-esfl-muestra-el-estado-de-cada-secci\u00f3n\" class=\"accordion-item__copy\">\n                                <p>Cada secci\u00f3n de NIC-ESFL es:<\/p>\n<ul>\n<li><span class=\"TextRun SCXW234682635 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW234682635 BCX8\">nueva (<\/span><span class=\"NormalTextRun SCXW234682635 BCX8\">no cubierta en la <\/span><\/span><span class=\"TextRun SCXW234682635 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW234682635 BCX8\">NIIF para las PYMES<\/span><\/span><span class=\"TextRun SCXW234682635 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW234682635 BCX8\"> y <\/span><span class=\"NormalTextRun SCXW234682635 BCX8\">escrita<\/span><span class=\"NormalTextRun SCXW234682635 BCX8\"> para las ESFL a partir de material disponible a nivel internacional y nacional<\/span><span class=\"NormalTextRun SCXW234682635 BCX8\">)<\/span><\/span><span class=\"EOP SCXW234682635 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW77611862 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW77611862 BCX8\">modificada (reescrita significativamente a partir de la <\/span><\/span><span class=\"TextRun SCXW77611862 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW77611862 BCX8\">NIIF para las PYMES<\/span><\/span><span class=\"TextRun SCXW77611862 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW77611862 BCX8\">)<\/span><\/span><span class=\"EOP SCXW77611862 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW142501718 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW142501718 BCX8\">actualizada (<\/span><span class=\"NormalTextRun SCXW142501718 BCX8\">alineada<\/span><span class=\"NormalTextRun SCXW142501718 BCX8\"><span class=\"NormalTextRun SCXW142501718 BCX8\"> con las secciones nuevas y modificadas <\/span><span class=\"NormalTextRun SCXW142501718 BCX8\">de la <\/span><\/span><span class=\"TextRun SCXW142501718 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW142501718 BCX8\">NIIF para las PYMES<\/span><\/span><span class=\"TextRun SCXW142501718 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW142501718 BCX8\">)<\/span><\/span><\/span><span class=\"EOP SCXW142501718 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW206618883 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW206618883 BCX8\">editada (ajustes editoriales menores <\/span><span class=\"NormalTextRun SCXW206618883 BCX8\">de la <\/span><\/span><span class=\"TextRun SCXW206618883 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW206618883 BCX8\">NIIF para las PYMES<\/span><\/span><span class=\"TextRun SCXW206618883 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW206618883 BCX8\"> para mantener la coherencia<\/span><span class=\"NormalTextRun SCXW206618883 BCX8\"> y la terminolog\u00eda)<\/span><\/span><span class=\"EOP SCXW206618883 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--nic-esfl-ha-sido-redactada-en-ingl\u00e9s\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--nic-esfl-ha-sido-redactada-en-ingl\u00e9s\">NIC-ESFL ha sido redactada en ingl\u00e9s\n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--nic-esfl-ha-sido-redactada-en-ingl\u00e9s\" class=\"accordion-item__copy\">\n                                <ul>\n<li><span class=\"TextRun SCXW123356396 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW123356396 BCX8\">Las traducciones al<\/span> <span class=\"NormalTextRun SCXW123356396 BCX8\">espa\u00f1ol y al franc\u00e9s estar\u00e1n disponibles como traducciones oficiales<\/span><\/span><span class=\"EOP SCXW123356396 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW93761032 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW93761032 BCX8\">Se pueden considerar<\/span> <span class=\"NormalTextRun SCXW93761032 BCX8\">traducciones a <\/span><span class=\"NormalTextRun SCXW93761032 BCX8\">otros idiomas. P<\/span><span class=\"NormalTextRun SCXW93761032 BCX8\">\u00f3ngase en contacto con nosotros<\/span><span class=\"NormalTextRun SCXW93761032 BCX8\"> para obtener m\u00e1s informaci\u00f3n.<\/span><\/span><span class=\"EOP SCXW93761032 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":278}\"> <\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                    <\/div>\n                    <\/div>\n    \n                \n    <\/div>\n<\/section><section\n    class=\"module module--feature_cards_block my-0 bg-verde module-background-spacing\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--default\">\n        Explore NIC-ESFL hoy mismo \n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                \n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--row\">\n            \n                \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/es\/descargue-la-guia-de-implementacion\/\"\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>Materiales de apoyo para la implementaci\u00f3n de NIC-ESFL <\/h3>\n                            <\/div>\n                            \n                            <p>La Gu\u00eda de Implementaci\u00f3n proporciona informaci\u00f3n no autorizada sobre la aplicaci\u00f3n de los conceptos y principios de INPAS. Incluye ejemplos ilustrativos y estados financieros ilustrativos.  <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                        <\/a>\n                        \n                \n                                    <div class=\"card card--feature\">\n                        \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>De un vistazo (pr\u00f3ximamente)<\/h3>\n                            <\/div>\n                            \n                            <p>NIC-SP De un vistazo proporciona una visi\u00f3n general de los temas priorizados para esta edici\u00f3n de NIC-SP. Estos outline el alcance y los requisitos clave de estas secciones. Tambi\u00e9n proporcionan informaci\u00f3n \u00fatil sobre otros requisitos de NIC-SP.   <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <a class=\"card card--feature no-underlines\" href=\"https:\/\/www.inprf.org\/es\/participe\/suscripcion-al-boletin\/\"\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>Materiales educativos <\/h3>\n                            <\/div>\n                            \n                            <p>Estamos trabajando en materiales educativos en 2026. Estos materiales est\u00e1n destinados a las ESFL, sus auditores y asesores, y ayudar\u00e1n a las ESFL con la aplicaci\u00f3n de las secciones de INPAS. <\/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\/contacto\/\"\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>Licencias para usar INPAS<\/h3>\n                            <\/div>\n                            \n                            <p>La NIC-ESFL puede utilizarse de forma gratuita para fines no comerciales, como la preparaci\u00f3n de informes financieros de prop\u00f3sito general de las ESFL. Cualquier otro uso, incluida la integraci\u00f3n en productos y servicios, requiere una licencia de INPRF. Para m\u00e1s informaci\u00f3n, p\u00f3ngase en contacto con nosotros.  <\/p>\n\n\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-3773","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 INPAS | INPRF<\/title>\n<meta name=\"description\" content=\"INPAS INPAS entra en vigor de inmediato y puede utilizarse directamente. Aqu\u00ed puede encontrar Gu\u00edas, Licencias y Documentaci\u00f3n.\" \/>\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\/explorando-nic-esfl\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acerca de INPAS | INPRF\" \/>\n<meta property=\"og:description\" content=\"INPAS INPAS entra en vigor de inmediato y puede utilizarse directamente. 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