{"id":3782,"date":"2025-09-22T12:50:55","date_gmt":"2025-09-22T11:50:55","guid":{"rendered":"https:\/\/www.inprf.org\/informes-de-subvenciones-armonizados\/"},"modified":"2026-08-05T14:30:34","modified_gmt":"2026-08-05T13:30:34","slug":"informes-de-subvenciones-armonizados","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/es\/informes-de-subvenciones-armonizados\/","title":{"rendered":"Informes de subvenciones armonizados"},"content":{"rendered":"<section class=\"module module--text mb-0 bg-default\">\n\n    <div class=\"container text__column text__column--70_30\">\n\n        <div class=\"text__column__tile text__column__tile--70\">\n            <h2>\u00bfCu\u00e1l es el problema?<\/h2>\n<p><span class=\"NormalTextRun SCXW198470065 BCX8\">Muchas ESFL se enfrentan a desaf\u00edos para cumplir <\/span><span class=\"NormalTextRun SCXW198470065 BCX8\">los <\/span><span class=\"NormalTextRun SCXW198470065 BCX8\">requisitos de informaci\u00f3n financiera de m\u00faltiples donantes. <\/span><span class=\"NormalTextRun SCXW198470065 BCX8\">La Gu\u00eda de Pr\u00e1cticas 1 armoniza la presentaci\u00f3n de la informaci\u00f3n de las subvenciones para los donantes a trav\u00e9s de estados complementarios individuales. <\/span><span class=\"NormalTextRun SCXW159838493 BCX8\">El <\/span><span class=\"NormalTextRun SCXW159838493 BCX8\">objetivo<\/span><span class=\"NormalTextRun SCXW159838493 BCX8\"> de los informes de subvenciones armonizados es presentar informaci\u00f3n auditable clave sobre un conjunto de actividades de una ESFL que sea \u00fatil para las partes interesadas individuales (incluidos los donantes).<\/span><\/p>\n<p><span class=\"TextRun SCXW43730344 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW43730344 BCX8\">La Gu\u00eda de Pr\u00e1cticas 1 ayudar\u00e1 a:<\/span><\/span><span class=\"EOP SCXW43730344 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n<ul>\n<li><span class=\"TextRun SCXW227661923 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW227661923 BCX8\">Mejorar la coherencia y la comparabilidad entre los informes de los donantes<\/span><\/span><span class=\"EOP SCXW227661923 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW134452676 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW134452676 BCX8\">Apoyar una mejor comunicaci\u00f3n con los financiadores y otras partes interesadas<\/span><\/span><\/li>\n<li><span class=\"TextRun SCXW148166312 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW148166312 BCX8\">Aclarar c\u00f3mo encaja la presentaci\u00f3n de informes a nivel de subvenci\u00f3n dentro del panorama financiero global de la ESFL<\/span><\/span><\/li>\n<\/ul>\n\n\n                                                \n                                            <a class=\"btn btn--outline-download mt-4\" href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/260507-Harmonised-Grant-Reporting-with-INPAS-2-pager.pdf\">\n                            Descargar documento de 2 p\u00e1ginas\n                        <\/a>\n                                                \n        <\/div>\n\n                    <div class=\"text__column__tile text__column__tile--30\">\n                <p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-3354 aligncenter\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/INPAS-2-pager-QR-code-240x300.png\" alt=\"\" width=\"240\" height=\"300\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/INPAS-2-pager-QR-code-240x300.png 240w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/INPAS-2-pager-QR-code-120x150.png 120w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/INPAS-2-pager-QR-code.png 395w\" sizes=\"auto, (max-width: 240px) 100vw, 240px\" \/><\/p>\n\n            <\/div>\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section class=\"module module--large-image mb-0  bg-default\">\n\n    \n    <div class=\"large-image_container  large-image_container--contain\">\n\n        \n            \n            <div class=\"large-image\">\n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"2000\" \n                            height=\"600\"\n                            sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-GP1.png 2000w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-GP1-300x90.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-GP1-1024x307.png 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-GP1-768x230.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-GP1-1536x461.png 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-GP1-550x165.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-GP1-250x75.png 250w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/NIC-ESFL-GP1.png\" \n                            title=\"NIC-ESFL &#038; PG1\" \n                            alt=\"NIC-ESFL &#038; PG1\" class=\"\" \"\/>\n            <\/div>\n\n        \n        \n    <\/div>\n\n<\/section>\n\n<section class=\"module module--accordion mb-0 bg-lightgrey module-background-spacing\">\n    <div class=\"container\">\n\n        <div class=\"row\">\n            \n                            <div class=\"col-lg-6\">\n\n                    <div class=\"small-intro-image\">\n        <img loading=\"lazy\" decoding=\"async\" width=\"46\" height=\"24\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/key.svg\" class=\"attachment-48x48 size-48x48\" alt=\"\" \/>    <\/div>\n\n \n    <h2 class=\"module-title title--default\">\n        Caracter\u00edsticas y requisitos clave \n    <\/h2>\n\n                         \n                            <p><span class=\"TextRun SCXW25438400 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW25438400 BCX8\">La Gu\u00eda de Pr\u00e1cticas 1 de las NIC-ESFL requiere<\/span><span class=\"NormalTextRun SCXW25438400 BCX8\"> estados complementarios que<\/span><span class=\"NormalTextRun SCXW25438400 BCX8\">: <\/span> <\/span><span class=\"EOP SCXW25438400 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n<ul>\n<li><span class=\"NormalTextRun SCXW172044885 BCX8\">revelen <\/span><span class=\"NormalTextRun SCXW172044885 BCX8\">categor\u00edas<\/span><span class=\"NormalTextRun SCXW172044885 BCX8\"> definidas de ingresos y gastos<\/span><\/li>\n<li><span class=\"TextRun SCXW206623869 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206623869 BCX8\">se basen<\/span><span class=\"NormalTextRun SCXW206623869 BCX8\"> en el devengo <\/span> <\/span><span class=\"EOP SCXW206623869 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":259}\"> <\/span><\/li>\n<li><span class=\"NormalTextRun SCXW231892330 BCX8\">est\u00e9n<\/span><span class=\"NormalTextRun SCXW231892330 BCX8\"> respaldados por notas que expliquen el prop\u00f3sito y el alcance del <\/span><span class=\"NormalTextRun SCXW231892330 BCX8\">estado <\/span><span class=\"NormalTextRun SCXW231892330 BCX8\">complementario<\/span><\/li>\n<li><span class=\"TextRun SCXW114459591 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW114459591 BCX8\">se concilien con<\/span><span class=\"NormalTextRun SCXW114459591 BCX8\"> los saldos iniciales y finales <\/span><span class=\"NormalTextRun SCXW114459591 BCX8\">de<\/span><span class=\"NormalTextRun SCXW114459591 BCX8\"> los fondos relacionados con <\/span><span class=\"NormalTextRun SCXW114459591 BCX8\">esa<\/span><span class=\"NormalTextRun SCXW114459591 BCX8\"> actividad espec\u00edfica con los estados financieros. <\/span> <\/span><span class=\"EOP SCXW114459591 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":259}\"> <\/span><\/li>\n<\/ul>\n<p><span class=\"TextRun SCXW139994034 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW139994034 BCX8\">Las partidas de gastos cubren las principales categor\u00edas de gastos que suelen requerir los donantes para informar sobre los costos directos de una actividad.<\/span><\/span><\/p>\n\n\n                                    <\/div>\n            \n                            <div class=\"accordion col-lg-12\">\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--los-estados-complementarios-proporcionan-informes-armonizados-sobre-una-actividad-espec\u00edfica,-como-una-subvenci\u00f3n.-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--los-estados-complementarios-proporcionan-informes-armonizados-sobre-una-actividad-espec\u00edfica,-como-una-subvenci\u00f3n.-\">Los estados complementarios proporcionan informes armonizados sobre una actividad espec\u00edfica, como una subvenci\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--los-estados-complementarios-proporcionan-informes-armonizados-sobre-una-actividad-espec\u00edfica,-como-una-subvenci\u00f3n.-\" class=\"accordion-item__copy\">\n                                <p><span class=\"TextRun SCXW100101319 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW100101319 BCX8\">La Gu\u00eda de Pr\u00e1cticas 1:<\/span><\/span><span class=\"EOP SCXW100101319 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n<ul>\n<li><span class=\"TextRun SCXW205152619 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW205152619 BCX8\">puede utilizarse para una \u00fanica actividad espec\u00edfica o un grupo de actividades espec\u00edficas <\/span><\/span><span class=\"EOP SCXW205152619 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW205932299 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW205932299 BCX8\">prescribe<\/span><span class=\"NormalTextRun SCXW205932299 BCX8\"> las<\/span><span class=\"NormalTextRun SCXW205932299 BCX8\"> partidas que <\/span><span class=\"NormalTextRun SCXW205932299 BCX8\">pueden<\/span><span class=\"NormalTextRun SCXW205932299 BCX8\"> utilizarse<\/span><\/span><span class=\"TextRun SCXW205932299 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW205932299 BCX8\"> para categorizar ingresos y gastos<\/span><\/span><\/li>\n<li><span class=\"EOP SCXW205932299 BCX8\" data-ccp-props=\"{}\"><span class=\"TextRun SCXW59209025 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW59209025 BCX8\">permite que los costos de soporte se muestren como una partida separada o se asignen a los costos directos, lo que ofrece flexibilidad para cumplir los requisitos de los donantes<\/span><\/span><span class=\"EOP SCXW59209025 BCX8\" data-ccp-props=\"{}\"> <\/span> <\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--la-gu\u00eda-de-pr\u00e1cticas-1-proporciona-plantillas-para-diferentes-variantes-de-un-informe-de-estado-complementario-para-satisfacer-las-necesidades-de-los-donantes.-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--la-gu\u00eda-de-pr\u00e1cticas-1-proporciona-plantillas-para-diferentes-variantes-de-un-informe-de-estado-complementario-para-satisfacer-las-necesidades-de-los-donantes.-\">La Gu\u00eda de Pr\u00e1cticas 1 proporciona plantillas para diferentes variantes de un informe de estado complementario para satisfacer las necesidades de los donantes. \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-gu\u00eda-de-pr\u00e1cticas-1-proporciona-plantillas-para-diferentes-variantes-de-un-informe-de-estado-complementario-para-satisfacer-las-necesidades-de-los-donantes.-\" class=\"accordion-item__copy\">\n                                <p>Estas variantes incluyen:<\/p>\n<ul>\n<li><span class=\"TextRun SCXW97260758 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW97260758 BCX8\">comparaci\u00f3n con el presupuesto<\/span><\/span><span class=\"EOP SCXW97260758 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW201919537 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW201919537 BCX8\">m\u00faltiples subvenciones<\/span><\/span><span class=\"EOP SCXW201919537 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW80489459 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW80489459 BCX8\">m\u00faltiples per\u00edodos de tiempo<\/span><\/span><span class=\"EOP SCXW80489459 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW64137832 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW64137832 BCX8\">diferentes monedas<\/span><\/span><span class=\"EOP SCXW64137832 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--los-estados-complementarios-incluyen-una-secci\u00f3n-opcional-que-permite-la-presentaci\u00f3n-de-informes-en-efectivo-de-los-costos-de-capital-e-inventario:-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--los-estados-complementarios-incluyen-una-secci\u00f3n-opcional-que-permite-la-presentaci\u00f3n-de-informes-en-efectivo-de-los-costos-de-capital-e-inventario:-\">Los estados complementarios incluyen una secci\u00f3n opcional que permite la presentaci\u00f3n de informes en efectivo de los costos de capital e inventario: \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--los-estados-complementarios-incluyen-una-secci\u00f3n-opcional-que-permite-la-presentaci\u00f3n-de-informes-en-efectivo-de-los-costos-de-capital-e-inventario:-\" class=\"accordion-item__copy\">\n                                <p><span class=\"TextRun SCXW266755415 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266755415 BCX8\">Esta parte de los estados complementarios permite:<\/span><\/span><span class=\"EOP SCXW266755415 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n<ul>\n<li><span class=\"TextRun SCXW59963568 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW59963568 BCX8\">la sustituci\u00f3n de la informaci\u00f3n basada en el devengo, como la depreciaci\u00f3n, la amortizaci\u00f3n y los gastos de inventario, por los costos en efectivo incurridos<\/span><\/span><span class=\"EOP SCXW59963568 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW178631561 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW178631561 BCX8\">permite que esta opci\u00f3n se ejerza para los costos de capital, el <\/span><span class=\"NormalTextRun SCXW178631561 BCX8\">inventario<\/span><span class=\"NormalTextRun SCXW178631561 BCX8\"> o ambos<\/span><\/span><span class=\"EOP SCXW178631561 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--los-estados-complementarios-pueden-incluirse-en-un-anexo-al-informe-financiero-de-prop\u00f3sito-general.-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--los-estados-complementarios-pueden-incluirse-en-un-anexo-al-informe-financiero-de-prop\u00f3sito-general.-\">Los estados complementarios pueden incluirse en un anexo al Informe Financiero de Prop\u00f3sito General. \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--los-estados-complementarios-pueden-incluirse-en-un-anexo-al-informe-financiero-de-prop\u00f3sito-general.-\" class=\"accordion-item__copy\">\n                                <ul>\n<li><span class=\"TextRun SCXW133131622 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW133131622 BCX8\">Sin embargo, deben presentarse claramente como no formando parte del <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW133131622 BCX8\">Informe Financiero<\/span><span class=\"NormalTextRun SCXW133131622 BCX8\"> de Prop\u00f3sito General <\/span> <\/span><span class=\"EOP SCXW133131622 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW229516384 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW229516384 BCX8\">El alcance de la garant\u00eda de auditor\u00eda de los estados complementarios debe ser claro, incluyendo si alguno de ellos ha sido <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW229516384 BCX8\">auditado<\/span><\/span><span class=\"EOP SCXW229516384 BCX8\" data-ccp-props=\"{}\"> <\/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 mt-0 bg-turquoise module-background-spacing\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--default\">\n        La propuesta de valor: hacer m\u00e1s con menos \n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p><span class=\"TextRun SCXW152655218 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW152655218 BCX8\">Las NIC-ESFL y la Gu\u00eda de Pr\u00e1cticas 1, cuando se utilizan conjuntamente, permiten:<\/span><\/span><span class=\"EOP SCXW152655218 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n<ul>\n<li><span class=\"TextRun SCXW149511823 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW149511823 BCX8\">informes financieros de prop\u00f3sito general m\u00e1s \u00fatiles para una variedad de usuarios, incluidos donantes, reguladores y juntas directivas<\/span><\/span><span class=\"EOP SCXW149511823 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW161750919 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW161750919 BCX8\">informes de donantes simplificados: un formato est\u00e1ndar reduce la carga de los informes<\/span><\/span><span class=\"EOP SCXW161750919 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW19695686 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW19695686 BCX8\">una mayor alineaci\u00f3n entre los informes de subvenciones y las cuentas financieras completas, lo que genera confianza y transparencia para el financiador<\/span><\/span><span class=\"EOP SCXW19695686 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<\/ul>\n\n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--column\">\n            \n                \n                \n                                    <div class=\"card card--feature\">\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\/icons\/web-icon-40-x-40-px-12-264x148.png\" class=\"overlay\" alt=\"NPO icon\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Para las ESFL<\/h3>\n                            <\/div>\n                            \n                            <p>La Gu\u00eda de Pr\u00e1cticas 1 simplifica y estandariza la informaci\u00f3n financiera, ayudando a las organizaciones a gestionar la sostenibilidad, cumplir los requisitos de los donantes y fortalecer las propuestas de financiaci\u00f3n. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\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\/icons\/web-icon-40-x-40-px-10-264x148.png\" class=\"overlay\" alt=\"Funder icon\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Para los financiadores<\/h3>\n                            <\/div>\n                            \n                            <p>La Gu\u00eda de Pr\u00e1cticas 1 proporciona una conciliaci\u00f3n de los informes de subvenciones con las principales cuentas auditadas, un enfoque est\u00e1ndar que significa informes m\u00e1s r\u00e1pidos y precisos de los beneficiarios, y suficiente flexibilidad para garantizar que se satisfagan sus necesidades de informaci\u00f3n. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\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\/icons\/web-icon-40-x-40-px-11-264x148.png\" class=\"overlay\" alt=\"auditor icon\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Para los auditores<\/h3>\n                            <\/div>\n                            \n                            <p>La Gu\u00eda de Pr\u00e1cticas 1 ofrece un marco de informes coherente y estructurado, incluida la conciliaci\u00f3n con las cuentas principales, lo que reduce la ambig\u00fcedad y fortalece la garant\u00eda.<\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                              <\/div>\n          \n\n    <\/div>\n\n<\/section><section class=\"module module--cta module--cta--enmarcado container default\">\n    <div class=\"bg-verde 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        La Gu\u00eda de Pr\u00e1cticas 1 de las NIC-ESFL tiene un uso universal\n    <\/h2>\n                \n                                    <div class=\"cta__copy content\">\n                        <p>Esta Gu\u00eda de Pr\u00e1cticas es esencial para las ESFL que proporcionan informes de subvenciones a m\u00faltiples donantes. Proporciona orientaci\u00f3n para la cumplimentaci\u00f3n de un formato de estado complementario estandarizado. Est\u00e1 dise\u00f1ada para ser coherente con los principios de las NIC-ESFL, pero puede utilizarse con cualquier estado financiero de prop\u00f3sito general basado en el devengo.  <\/p>\n\n                    <\/div>\n                \n                                    <div>\n                        <a href=\"https:\/\/www.inprf.org\/es\/descargar-guia-de-practica-inpas-1\/\" class=\"btn btn--arrow mb-0\">\n                            Descargar la Gu\u00eda de Pr\u00e1cticas 1 de las NIC-ESFL\n                        <\/a>\n                    <\/div>\n                            <\/div>\n    \n                    <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":3620,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3782","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Informes de subvenciones armonizados | 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\/informes-de-subvenciones-armonizados\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Informes de subvenciones armonizados | INPRF\" \/>\n<meta property=\"og:url\" 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