{"id":3553,"date":"2025-10-20T08:50:38","date_gmt":"2025-10-20T07:50:38","guid":{"rendered":"https:\/\/www.inprf.org\/sin-categorizar\/lanzada-la-primera-norma-contable-global-para-organizaciones-sin-animo-de-lucro\/"},"modified":"2026-08-05T12:21:05","modified_gmt":"2026-08-05T11:21:05","slug":"lanzada-la-primera-norma-contable-global-para-organizaciones-sin-animo-de-lucro","status":"publish","type":"post","link":"https:\/\/www.inprf.org\/es\/noticias\/lanzada-la-primera-norma-contable-global-para-organizaciones-sin-animo-de-lucro\/","title":{"rendered":"Lanzada la primera norma contable global para organizaciones sin \u00e1nimo de lucro"},"content":{"rendered":"<section class=\"module module--text default bg-default\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            <p>La primera norma integral de informaci\u00f3n financiera para organizaciones sin \u00e1nimo de lucro en todo el mundo \u2014la Norma Internacional de Contabilidad para Entidades Sin Fines de Lucro (NIC-ESFL)\u2014 se ha publicado hoy, marcando un hito importante para la rendici\u00f3n de cuentas y la transparencia en el sector sin \u00e1nimo de lucro. Esto se celebrar\u00e1 ma\u00f1ana en un evento en Ginebra. <\/p>\n<p><span data-contrast=\"auto\">Humentum, una organizaci\u00f3n sin \u00e1nimo de lucro global, y The Chartered Institute of Public Finance and Accountancy (CIPFA), han impulsado el desarrollo de la NIC-ESFL durante los \u00faltimos seis a\u00f1os. Las dos organizaciones son los miembros fundadores de la reci\u00e9n creada Fundaci\u00f3n Internacional de Informaci\u00f3n para Entidades Sin Fines de Lucro (INPRF), que publica la norma. La INPRF es una organizaci\u00f3n sin \u00e1nimo de lucro de inter\u00e9s p\u00fablico, establecida para desarrollar y promover normas de informaci\u00f3n financiera aceptadas globalmente espec\u00edficamente para organizaciones sin \u00e1nimo de lucro.  <\/span><span data-ccp-props=\"{\"201341983\":0,\"335559738\":240,\"335559739\":240,\"335559740\":276}\"> <\/span><\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section\n    class=\"module module--testimonials default bg-default\">\n\n    \n    <div class=\"container\">\n        <div class=\"swiper testimonial__carousel\">\n            <div class=\"swiper-wrapper\">\n                                <div class=\"swiper-slide testimonial\">\n                    <div class=\"col-lg-7 m-auto p-0\">\n                                                    <img loading=\"lazy\" decoding=\"async\" width=\"104\" height=\"104\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Chris-Proulx-150x150.jpg\" class=\"testimonial__image\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Chris-Proulx-150x150.jpg 150w, https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Chris-Proulx-300x300.jpg 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Chris-Proulx.jpg 400w\" sizes=\"auto, (max-width: 104px) 100vw, 104px\" \/>\n                        \n                                                    <p class=\"testimonial__copy\">\u00abThe nonprofit sector effectively manages billions of dollars annually. This standard is a game changer \u2013 its adoption will ease the burden of multiple grant reports and audits, streamline due diligence, and will give funders even greater confidence in financial information. It paves the way for fairer funding, more effective partnerships, and a stronger, more resilient sector.\u201d<\/p>\n                                                <p class=\"testimonial__author\">Chris Proulx<\/p>\n                                                    <p class=\"testimonial__position\">Co-CEO, Humentum<\/p>\n                                            <\/div>\n                <\/div>\n                            <\/div>\n\n            <div class=\"carousel__navigation testimonial_carousel__navigation\">\n                <div class=\"carousel__navigation__arrow carousel_button_prev swiper-button-prev\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M12.05 24.9999L0 12.9499L12.05 0.899902L14.2 3.0499L4.3 12.9499L14.2 22.8499L12.05 24.9999Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n                <div class=\"carousel__navigation__arrow carousel_button_next swiper-button-next\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M10.5 12.9499L0.599976 3.0499L2.74998 0.899902L14.8 12.9499L2.74998 24.9999L0.599976 22.8499L10.5 12.9499Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n            <\/div>\n\n            <div class=\"swiper__pagination testimonial__pagination\">\n                <div class=\"swiper-pagination\"><\/div>\n            <\/div>\n\n            <script>\n            jQuery(document).ready(function () {\n\n\tnew Swiper('.testimonial__carousel', {\n\t\tslidesPerView: 1,\n\t\tspaceBetween: 0,\n\t\twatchOverflow: true,\n\t\teffect: 'fade',\n\t\tspeed: 2000,\n\t\tfadeEffect: {\n\t\t\tcrossFade: true,\n\t\t},\n\t\tautoplay: {\n\t\t\tdelay: 5000,\n\t\t},\n\t\tnavigation: {\n\t\t\tnextEl: '.testimonial_carousel__navigation .carousel_button_next',\n\t\t\tprevEl: '.testimonial_carousel__navigation .carousel_button_prev',\n\t\t},\n\t\t\/\/ pagination: {\n\t\t\/\/ \tel: '.testimonial__pagination .swiper-pagination',\n\t\t\/\/ \tclickable: true,\n\t\t\/\/ },\n\t});\n});\n\n            <\/script>\n\n\n        <\/div>\n    <\/div>\n<\/section><section class=\"module module--text default bg-default\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            <p><span data-contrast=\"auto\">La NIC-ESFL proporciona un marco independiente, basado en el devengo, que refleja los modelos de financiaci\u00f3n y los requisitos \u00fanicos de las organizaciones sin \u00e1nimo de lucro, incluyendo orientaci\u00f3n sobre la elaboraci\u00f3n de informes narrativos, el reconocimiento de ingresos por subvenciones y la presentaci\u00f3n de informaci\u00f3n sobre fondos restringidos y no restringidos. Tambi\u00e9n incluye una Gu\u00eda de Pr\u00e1cticas para la elaboraci\u00f3n armonizada de informes de subvenciones. La norma mejorar\u00e1 dr\u00e1sticamente la coherencia, la comparabilidad y la credibilidad en la informaci\u00f3n financiera de las organizaciones sin \u00e1nimo de lucro. La norma est\u00e1 disponible gratuitamente y se puede descargar desde <\/span><a href=\"https:\/\/www.inprf.org\/es\/\"><span data-contrast=\"none\">www.inprf.org<\/span><\/a><span data-contrast=\"auto\">.<\/span><\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section\n    class=\"module module--testimonials default bg-default\">\n\n    \n    <div class=\"container\">\n        <div class=\"swiper testimonial__carousel\">\n            <div class=\"swiper-wrapper\">\n                                <div class=\"swiper-slide testimonial\">\n                    <div class=\"col-lg-7 m-auto p-0\">\n                                                    <img loading=\"lazy\" decoding=\"async\" width=\"104\" height=\"104\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Owen-Mapley-150x150.png\" class=\"testimonial__image\" alt=\"\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Owen-Mapley-150x150.png 150w, https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/Speakers\/Owen-Mapley.png 268w\" sizes=\"auto, (max-width: 104px) 100vw, 104px\" \/>\n                        \n                                                    <p class=\"testimonial__copy\">For the first time, nonprofits have an accounting standard built entirely around their operational realities. INPAS will help organisations demonstrate stewardship of resources, meet donor and public expectations and strengthen trust through transparent, comparable reporting.<\/p>\n                                                <p class=\"testimonial__author\">Owen Mapley<\/p>\n                                                    <p class=\"testimonial__position\">CEO, CIPFA<\/p>\n                                            <\/div>\n                <\/div>\n                            <\/div>\n\n            <div class=\"carousel__navigation testimonial_carousel__navigation\">\n                <div class=\"carousel__navigation__arrow carousel_button_prev swiper-button-prev\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M12.05 24.9999L0 12.9499L12.05 0.899902L14.2 3.0499L4.3 12.9499L14.2 22.8499L12.05 24.9999Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n                <div class=\"carousel__navigation__arrow carousel_button_next swiper-button-next\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M10.5 12.9499L0.599976 3.0499L2.74998 0.899902L14.8 12.9499L2.74998 24.9999L0.599976 22.8499L10.5 12.9499Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n            <\/div>\n\n            <div class=\"swiper__pagination testimonial__pagination\">\n                <div class=\"swiper-pagination\"><\/div>\n            <\/div>\n\n            <script>\n            jQuery(document).ready(function () {\n\n\tnew Swiper('.testimonial__carousel', {\n\t\tslidesPerView: 1,\n\t\tspaceBetween: 0,\n\t\twatchOverflow: true,\n\t\teffect: 'fade',\n\t\tspeed: 2000,\n\t\tfadeEffect: {\n\t\t\tcrossFade: true,\n\t\t},\n\t\tautoplay: {\n\t\t\tdelay: 5000,\n\t\t},\n\t\tnavigation: {\n\t\t\tnextEl: '.testimonial_carousel__navigation .carousel_button_next',\n\t\t\tprevEl: '.testimonial_carousel__navigation .carousel_button_prev',\n\t\t},\n\t\t\/\/ pagination: {\n\t\t\/\/ \tel: '.testimonial__pagination .swiper-pagination',\n\t\t\/\/ \tclickable: true,\n\t\t\/\/ },\n\t});\n});\n\n            <\/script>\n\n\n        <\/div>\n    <\/div>\n<\/section><section class=\"module module--text default bg-default\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            <p><span class=\"TextRun SCXW127438119 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW127438119 BCX8\">Este esfuerzo de base<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\"> ha recibido <\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">aportaciones de <\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">358 organ<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">izaciones<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\"> de 86 pa\u00edses<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\"> y ha involucrado a 15.000 personas. <\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">La nueva norma se basa en <\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">marcos internacionales<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\"> establecidos, incluyendo la <\/span> <\/span><span class=\"TextRun SCXW127438119 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW127438119 BCX8\">NIIF para las PYMES<\/span><\/span><span class=\"TextRun SCXW127438119 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW127438119 BCX8\">, y aspectos relevantes de las Normas Internacionales de Contabilidad del Sector P\u00fablico (NIC-SP)<\/span><span class=\"NormalTextRun SCXW127438119 BCX8\">.<\/span><\/span><span class=\"EOP SCXW127438119 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559738\":240,\"335559739\":240,\"335559740\":276}\"> <\/span><\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section\n    class=\"module module--testimonials default bg-default\">\n\n    \n    <div class=\"container\">\n        <div class=\"swiper testimonial__carousel\">\n            <div class=\"swiper-wrapper\">\n                                <div class=\"swiper-slide testimonial\">\n                    <div class=\"col-lg-7 m-auto p-0\">\n                                                    <img loading=\"lazy\" decoding=\"async\" width=\"104\" height=\"104\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/INPRF_Team\/250910-Ian-Carruthers-head-shot2-150x150.jpg\" class=\"testimonial__image\" alt=\"Ian Carruthers headshot\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/INPRF_Team\/250910-Ian-Carruthers-head-shot2-150x150.jpg 150w, https:\/\/www.inprf.org\/wp-content\/uploads\/Headshots\/INPRF_Team\/250910-Ian-Carruthers-head-shot2-408x408.jpg 408w\" sizes=\"auto, (max-width: 104px) 100vw, 104px\" \/>\n                        \n                                                    <p class=\"testimonial__copy\">INPAS was only a gleam in the eye back in 2014 when 72% of respondents to an international survey from 179 countries agreed that it would be useful. Its development over the last 6 years through the IFR4NPO project has been a fantastic example of global co-creation for the sector by the sector. As the new CEO of INPRF which has been specifically created to provide its long-term home, I am delighted that we are finally able to publish this long-awaited ground-breaking guidance.<\/p>\n                                                <p class=\"testimonial__author\">Ian Carruthers<\/p>\n                                                    <p class=\"testimonial__position\">CEO, INPRF<\/p>\n                                            <\/div>\n                <\/div>\n                            <\/div>\n\n            <div class=\"carousel__navigation testimonial_carousel__navigation\">\n                <div class=\"carousel__navigation__arrow carousel_button_prev swiper-button-prev\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M12.05 24.9999L0 12.9499L12.05 0.899902L14.2 3.0499L4.3 12.9499L14.2 22.8499L12.05 24.9999Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n                <div class=\"carousel__navigation__arrow carousel_button_next swiper-button-next\">\n                    <svg width=\"15\" height=\"25\" viewBox=\"0 0 15 25\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M10.5 12.9499L0.599976 3.0499L2.74998 0.899902L14.8 12.9499L2.74998 24.9999L0.599976 22.8499L10.5 12.9499Z\" fill=\"black\"\/>\n<\/svg>\n\n                <\/div>\n            <\/div>\n\n            <div class=\"swiper__pagination testimonial__pagination\">\n                <div class=\"swiper-pagination\"><\/div>\n            <\/div>\n\n            <script>\n            jQuery(document).ready(function () {\n\n\tnew Swiper('.testimonial__carousel', {\n\t\tslidesPerView: 1,\n\t\tspaceBetween: 0,\n\t\twatchOverflow: true,\n\t\teffect: 'fade',\n\t\tspeed: 2000,\n\t\tfadeEffect: {\n\t\t\tcrossFade: true,\n\t\t},\n\t\tautoplay: {\n\t\t\tdelay: 5000,\n\t\t},\n\t\tnavigation: {\n\t\t\tnextEl: '.testimonial_carousel__navigation .carousel_button_next',\n\t\t\tprevEl: '.testimonial_carousel__navigation .carousel_button_prev',\n\t\t},\n\t\t\/\/ pagination: {\n\t\t\/\/ \tel: '.testimonial__pagination .swiper-pagination',\n\t\t\/\/ \tclickable: true,\n\t\t\/\/ },\n\t});\n});\n\n            <\/script>\n\n\n        <\/div>\n    <\/div>\n<\/section><section class=\"module module--text default bg-default\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            <p><span class=\"TextRun SCXW36680903 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun CommentStart SCXW36680903 BCX8\">M\u00e1s del 90 % de los pa\u00edses no tienen una informaci\u00f3n financiera estandarizada para las organizaciones sin \u00e1nimo de lucro. <\/span><span class=\"NormalTextRun SCXW36680903 BCX8\">El siguiente paso es <\/span><span class=\"NormalTextRun SCXW36680903 BCX8\">la adopci\u00f3n por parte de <\/span><span class=\"NormalTextRun SCXW36680903 BCX8\">los gobiernos<\/span><span class=\"NormalTextRun SCXW36680903 BCX8\"> de los pa\u00edses<\/span><span class=\"NormalTextRun SCXW36680903 BCX8\"> y de forma voluntaria por parte de las organizaciones sin \u00e1nimo de lucro y los donantes que buscan un enfoque armonizado para la elaboraci\u00f3n de informes de organizaciones sin \u00e1nimo de lucro. <\/span> <\/span><span class=\"EOP SCXW36680903 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559738\":240,\"335559739\":240,\"335559740\":276}\"> <\/span><\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":3555,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[62],"tags":[77],"class_list":["post-3553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-inpas"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lanzada la primera norma contable global para organizaciones sin \u00e1nimo de lucro | 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\/noticias\/lanzada-la-primera-norma-contable-global-para-organizaciones-sin-animo-de-lucro\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lanzada la primera norma contable global para organizaciones sin \u00e1nimo de lucro | INPRF\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.inprf.org\/es\/noticias\/lanzada-la-primera-norma-contable-global-para-organizaciones-sin-animo-de-lucro\/\" \/>\n<meta property=\"og:site_name\" content=\"INPRF\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-20T07:50:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-05T11:21:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.inprf.org\/wp-content\/uploads\/Images\/Covers\/INPAS-Standard-cover-cropped-with-border.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2213\" \/>\n\t<meta property=\"og:image:height\" content=\"1302\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Granite5\" \/>\n<meta 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