{"id":3889,"date":"2025-07-01T16:43:14","date_gmt":"2025-07-01T15:43:14","guid":{"rendered":"https:\/\/www.inprf.org\/adopcion-de-las-inpas\/"},"modified":"2026-08-05T14:37:30","modified_gmt":"2026-08-05T13:37:30","slug":"adopcion-de-las-inpas","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/es\/adopcion-de-las-inpas\/","title":{"rendered":"Adopci\u00f3n de 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        \u00bfQu\u00e9 se adopta?\n    <\/h2>\n            \n            <p>Existen diferentes v\u00edas de adopci\u00f3n para<\/p>\n<ul>\n<li>Las NIC-ESFL y<\/li>\n<li>Gu\u00eda de Pr\u00e1ctica 1 de NIC-ESFL: Informaci\u00f3n armonizada sobre subvenciones (PG1)<\/li>\n<\/ul>\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=\"221\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-550x221.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-300x120.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-768x308.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-250x100.png 250w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-836x338.png 836w, https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894.png 842w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Logos\/INPRF_INPAS\/INPAS-\u2013-full-version-e1757426641894-550x221.png\" \n                            title=\"INPAS logo \u2013 full version\" \n                            alt=\"INPAS logo \u2013 full version\"\"\/>\n\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section\n    class=\"module module--feature_cards_block my-0 bg-turquoise module-background-spacing\">\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:\/\/www.inprf.org\/es\/explorando-inpas\/\"\n                    target=\"_blank\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>NIC-ESFL<\/h3>\n                            <\/div>\n                            \n                            <p>Las NIC-ESFL se refieren a los informes financieros de prop\u00f3sito general, es decir, las cuentas anuales de entidad completa de las ESFL.<\/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=\"\">\n                    \n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Gu\u00eda pr\u00e1ctica 1 del NIC-ESFL<\/h3>\n                            <\/div>\n                            \n                            <p>La PG1 se refiere a los estados complementarios, que son informes financieros de prop\u00f3sito especial que proporcionan informaci\u00f3n sobre una subvenci\u00f3n o un proyecto espec\u00edfico.<\/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        \u00bfQui\u00e9n adopta las NIC-ESFL?\n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p>Las NIC-ESFL y la Gu\u00eda de Pr\u00e1ctica 1 de las INPAS pueden ser adoptadas por tres grupos diferentes de partes interesadas.<\/p>\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\/Images\/consultation-page-header-264x148.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/consultation-page-header-264x148.jpg 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/consultation-page-header-836x472.jpg 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Pa\u00edses<\/h3>\n                            <\/div>\n                            \n                            <p>Organismos autorizados para prescribir requisitos de informaci\u00f3n financiera para sus ESFL, como emisores nacionales de normas, reguladores o institutos de contabilidad. <\/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\/Images\/Donors-264x148.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donors-264x148.jpg 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Donors-836x472.jpg 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Donantes<\/h3>\n                            <\/div>\n                            \n                            <p>Los donantes que exigen informes de rendici\u00f3n de cuentas para subvenciones pueden aceptar o exigir a los beneficiarios que utilicen la Gu\u00eda de Pr\u00e1ctica 1 de las NIC-ESFL. Tambi\u00e9n pueden animar a las organizaciones beneficiarias a adoptar las NIC-ESFL cuando se les permita hacerlo. <\/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\/Images\/NPO-264x148.jpg\" class=\"overlay\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/NPO-264x148.jpg 264w, https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/NPO-836x472.jpg 836w\" sizes=\"auto, (max-width: 264px) 100vw, 264px\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Organizaciones sin \u00e1nimo de lucro<\/h3>\n                            <\/div>\n                            \n                            <p>Si la normativa nacional lo permite, las ESFL pueden adoptar voluntariamente las INPAS para sus cuentas de entidad completa y utilizar la Gu\u00eda de Pr\u00e1ctica 1 de las INPAS para la informaci\u00f3n sobre subvenciones, sujeto al acuerdo de cada financiador. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                              <\/div>\n          \n\n    <\/div>\n\n<\/section><section class=\"module module--accordion my-0 bg-limegreen 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        Apoyo a la adopci\u00f3n\n    <\/h2>\n\n                         \n                            <p>Consulte los enlaces a continuaci\u00f3n para ver qu\u00e9 pasos puede dar hacia la adopci\u00f3n. La adopci\u00f3n de nuevas normas contables suele ser un proceso meditado que lleva tiempo. Seguiremos desarrollando m\u00e1s recursos.  <\/p>\n\n\n                                    <\/div>\n            \n                            <div class=\"accordion col-lg-12\">\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--emisores-nacionales-de-normas-\/-reguladores\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--emisores-nacionales-de-normas-\/-reguladores\">Emisores nacionales de normas \/ reguladores\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--emisores-nacionales-de-normas-\/-reguladores\" class=\"accordion-item__copy\">\n                                <ul>\n<li>Pr\u00f3ximamente: Gu\u00eda de adopci\u00f3n completa<\/li>\n<li>Considere unirse a la <a href=\"https:\/\/staging.inprg.org\/events-and-meetings\/#PromotingAdoption\">comunidad de pr\u00e1ctica<\/a> de los reguladores<\/li>\n<li>Considere si necesita solicitar una <a href=\"https:\/\/www.inprf.org\/es\/licencias-y-traduccion\/\">licencia<\/a><\/li>\n<li>Establezca un grupo de trabajo nacional en coordinaci\u00f3n con su <a href=\"https:\/\/www.inprf.org\/es\/representantes-nacionales\/\">l\u00edder del pa\u00eds<\/a><\/li>\n<li>Explore <a href=\"http:\/\/www.ifr4npo.org\/resources\">los recursos<\/a> en el sitio web del Proyecto IFR4NPO<\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--donantes\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--donantes\">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--donantes\" class=\"accordion-item__copy\">\n                                <ul>\n<li>Comparta este <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/260507-Harmonised-Grant-Reporting-with-INPAS-2-pager.pdf\">resumen de 2 p\u00e1ginas<\/a> con su equipo.<\/li>\n<li>Lea estas <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/FAQs\/251124-INPAS-and-INPAS-Guide-1-FAQs.pdf\">preguntas frecuentes<\/a> por separado, especialmente la secci\u00f3n 2 sobre la Gu\u00eda de Pr\u00e1ctica 1 de las NIC-ESFL<\/li>\n<li>Sume su voz a esta <a href=\"https:\/\/www.inprf.org\/es\/participe\/demuestre-su-apoyo\/\">declaraci\u00f3n de apoyo<\/a><\/li>\n<li>Considere unirse a la <a href=\"https:\/\/www.inprf.org\/es\/eventos-y-reuniones\/#PromotingAdoption\">Comunidad de Pr\u00e1ctica<\/a> de donantes<\/li>\n<li>Explore <a href=\"http:\/\/www.ifr4npo.org\/resources\">los recursos<\/a> en el sitio web del Proyecto IFR4NPO<\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--esfl-\/-preparadores\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--esfl-\/-preparadores\">ESFL \/ Preparadores\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--esfl-\/-preparadores\" class=\"accordion-item__copy\">\n                                <ul>\n<li><a href=\"https:\/\/www.inprf.org\/es\/guia-de-implementacion-inpas\/\">Gu\u00eda de Implementaci\u00f3n<\/a> de las NIC-ESFL, incluidos estados financieros ilustrativos<\/li>\n<li>Considere unirse a una <a href=\"https:\/\/staging.inprg.org\/events-and-meetings\/#PromotingAdoption\">comunidad de pr\u00e1ctica<\/a><\/li>\n<li>Explore <a href=\"http:\/\/www.ifr4npo.org\/resources\">los recursos<\/a> en el sitio web del Proyecto IFR4NPO<\/li>\n<li>Serie \u201c<a href=\"https:\/\/www.inprf.org\/es\/inpas-de-un-vistazo\/\">De un vistazo<\/a>\u201d de las NIC-ESFL por tema<\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                    <\/div>\n                    <\/div>\n    \n                \n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3889","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>Adopci\u00f3n de NIC-ESFL | 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\/adopcion-de-las-inpas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Adopci\u00f3n de NIC-ESFL | INPRF\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.inprf.org\/es\/adopcion-de-las-inpas\/\" 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