{"id":3544,"date":"2026-05-26T07:47:18","date_gmt":"2026-05-26T06:47:18","guid":{"rendered":"https:\/\/www.inprf.org\/non-classe\/nic-esfl-en-espagnol-une-condition-necessaire-pour-progresser-en-amerique-latine\/"},"modified":"2026-08-05T12:21:06","modified_gmt":"2026-08-05T11:21:06","slug":"nic-esfl-en-espagnol-une-condition-necessaire-pour-progresser-en-amerique-latine","status":"publish","type":"post","link":"https:\/\/www.inprf.org\/fr\/blog\/nic-esfl-en-espagnol-une-condition-necessaire-pour-progresser-en-amerique-latine\/","title":{"rendered":"NIC-ESFL en espagnol : une condition n\u00e9cessaire pour progresser en Am\u00e9rique latine"},"content":{"rendered":"<section class=\"module module--text_media_block default bg-default\">\n\n    \n    <div class=\"container text_media_grid media__pos--left media__pos--below \">\n\n        <div class=\"text_media__text content\">\n\n            <h2 class=\"module-title title--line\">\n        Hern\u00e1n Pablo Casinelli\n    <\/h2>\n            \n            \n            \n            \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                                    <div class=\"circle-image\">\n                \n                \n                \n\n                \n                                    <\/div>\n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text my-0 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 publication officielle en espagnol de la NIC-ESFL repr\u00e9sente une \u00e9tape extr\u00eamement importante pour les entit\u00e9s \u00e0 but non lucratif en Am\u00e9rique latine.<\/p>\n<h4>L\u2019espagnol comme catalyseur de l\u2019adoption r\u00e9gionale<\/h4>\n<p>Dans de nombreux pays, l\u2019existence d\u2019une traduction officielle en espagnol est une condition n\u00e9cessaire \u2014 et m\u00eame, dans certains cas, une exigence l\u00e9gale ou r\u00e9glementaire \u2014 pour que des discussions sur l\u2019adoption, l\u2019incorporation ou la convergence avec les normes internationales puissent \u00eatre formellement entam\u00e9es.<\/p>\n<p>C\u2019est pourquoi la disponibilit\u00e9 de la NIC-ESFL en espagnol l\u00e8ve un obstacle concret \u00e0 l\u2019avancement des discussions locales concernant son adoption.<\/p>\n<h4>L\u2019importance d\u2019une traduction officielle et coh\u00e9rente<\/h4>\n<p>En outre, l\u2019importance du caract\u00e8re officiel de la traduction m\u00e9rite \u00e9galement d\u2019\u00eatre soulign\u00e9e. Les processus d\u2019adoption exigent une stabilit\u00e9 terminologique, une coh\u00e9rence conceptuelle et un soutien institutionnel. Les traductions informelles ou partielles peuvent donner lieu \u00e0 des interpr\u00e9tations divergentes, en particulier dans des environnements juridiques aussi divers que ceux d\u2019Am\u00e9rique latine. Le fait de disposer d\u2019une version officielle permet aux discussions techniques de d\u00e9buter sur une base commune et fiable.   <\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section class=\"module module--text_media_block my-0 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                        \n            <p>D\u2019un point de vue r\u00e9gional, cette avanc\u00e9e est particuli\u00e8rement significative car les entit\u00e9s \u00e0 but non lucratif jouent un r\u00f4le social central dans nos pays. Pourtant, il n\u2019existait jusqu\u2019\u00e0 pr\u00e9sent aucune norme internationale sp\u00e9cifiquement con\u00e7ue pour r\u00e9pondre \u00e0 leurs besoins en mati\u00e8re d\u2019information financi\u00e8re. <\/p>\n<p>La NIC-ESFL vient combler ce vide en apportant une r\u00e9f\u00e9rence internationale susceptible de contribuer au renforcement de la transparence, de la comparabilit\u00e9 et de la confiance.<\/p>\n\n            \n            \n        <\/div>\n\n        <div class=\"text_media__media\">\n                            \n                \n                 \n                    <a href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/Untitled-design-5.png\">\n                \n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"550\" \n                            height=\"561\"\n                            sizes=\"auto, (max-width: 550px) 100vw, 550px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/Untitled-design-5-550x561.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/Untitled-design-5-294x300.png 294w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/Untitled-design-5-1003x1024.png 1003w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/Untitled-design-5-768x784.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/Untitled-design-5-1505x1536.png 1505w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/Untitled-design-5-147x150.png 147w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/Untitled-design-5.png 1752w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/Untitled-design-5-550x561.png\" \n                            title=\"NIC-ESFL cover cropped\" \n                            alt=\"NIC-ESFL cover cropped\"\"\/>\n\n                 \n                    <\/a>\n                \n                \n            \n                    <\/div>\n\n    <\/div>\n<\/section><section class=\"module module--text my-0 bg-default\">\n\n    <div class=\"container text__column text__column--100\">\n\n        <div class=\"text__column__tile text__column__tile--100\">\n            <h4><strong>Une \u00e9tape concr\u00e8te vers l\u2019adoption et la transparence<\/strong><\/h4>\n<p>Naturellement, l\u2019existence d\u2019une traduction officielle n\u2019implique pas que l\u2019adoption soit automatique ou imm\u00e9diate. Chaque juridiction suivra ses propres processus institutionnels et r\u00e9glementaires. Toutefois, elle permet d\u2019entamer formellement ces discussions, ce qui constitue une \u00e9tape fondamentale.  <\/p>\n<p>En ce sens, la publication de la NIC-ESFL en espagnol repr\u00e9sente bien plus qu\u2019une simple traduction : elle constitue un outil concret pour rapprocher les normes mondiales des r\u00e9alit\u00e9s locales de l\u2019Am\u00e9rique latine.<\/p>\n<p><i>T\u00e9l\u00e9charger la <a href=\"https:\/\/www.inprf.org\/presentamos-nic-esfl\/\">NIC-ESFL<\/a><\/i><\/p>\n<hr>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<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><em><strong>Hern\u00e1n Pablo Casinelli<\/strong><\/em><\/p>\n<p><em>Pr\u00e9sident du Groupe des normalisateurs comptables d\u2019Am\u00e9rique latine (GLENIF)<\/em><\/p>\n<p><em>Administrateur, International Non-Profit Reporting Foundation<\/em><\/p>\n\n\n            \n        <\/div>\n\n        \n         \n    <\/div>\n\n\n<\/section>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":3546,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-3544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-traduction","region-latam-caribbean"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NIC-ESFL en espagnol : une condition n\u00e9cessaire pour progresser en Am\u00e9rique latine | INPRF<\/title>\n<meta name=\"description\" content=\"La disponibilit\u00e9 de l&#039;INPAS en espagnol ouvre une nouvelle phase en Am\u00e9rique latine\" \/>\n<meta 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