{"id":1379,"date":"2017-08-16T10:10:23","date_gmt":"2017-08-16T15:10:23","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=1379"},"modified":"2026-03-11T23:39:45","modified_gmt":"2026-03-12T04:39:45","slug":"que-es-la-fundacion-ifrs-y-como-funciona","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/contenidos\/2017\/08\/que-es-la-fundacion-ifrs-y-como-funciona\/","title":{"rendered":"\u00bfQu\u00e9 es la fundaci\u00f3n IFRS y c\u00f3mo funciona?"},"content":{"rendered":"<p style=\"text-align: justify;\"><em>En la siguiente infograf\u00eda <span style=\"color: #33cccc;\">te contAremos c\u00f3mo es su estructura, cu\u00e1l es su relaci\u00f3n con otros organismos<\/span>, qu\u00e9 pa\u00edses est\u00e1n alineados con su trabajo y m\u00e1s.<\/em><em>Por <span style=\"color: #33cccc;\">Angela Chaparro Pedraza<\/span>, Coordinadora de Investigaci\u00f3n <strong>INCP<\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><strong>Recuerda que si deseas ver alg\u00fan texto o imagen m\u00e1s de cerca, solo tienes que darle clic.\u00a0<\/strong><\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1380 size-full\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/1.png\" alt=\"\" width=\"1338\" height=\"666\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/1.png 1338w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/1-300x149.png 300w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/1-768x382.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/1-1024x510.png 1024w\" sizes=\"auto, (max-width: 1338px) 100vw, 1338px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/2.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1381 size-full\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/2.png\" alt=\"\" width=\"1356\" height=\"370\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/2.png 1356w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/2-300x82.png 300w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/2-768x210.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/2-1024x279.png 1024w\" sizes=\"auto, (max-width: 1356px) 100vw, 1356px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/3.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1382 size-full\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/3.png\" alt=\"\" width=\"1264\" height=\"712\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/3.png 1264w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/3-300x169.png 300w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/3-768x433.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/3-1024x577.png 1024w\" sizes=\"auto, (max-width: 1264px) 100vw, 1264px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><b>Junta de Monitoreo:\u00a0<\/b>Autoridades Mercado de Capitales \u2013 v\u00ednculo con Fideicomisarios \u2013 Mejorar rendici\u00f3n de cuentas p\u00fablicas.<\/p>\n<p style=\"text-align: justify;\"><b>Fideicomisarios:\u00a0<\/b>encargados de la gobernanza y supervisi\u00f3n de IASB\u00a0(incluye Constituci\u00f3n y debido proceso desarrollo NIIF). Designan a los miembros del IASB, vigilan su trabajo y obtienen los fondos necesarios para el funcionamiento de la entidad.<\/p>\n<p style=\"text-align: justify;\"><b>IASB:\u00a0<\/b>Consejo de Normas Internacionales de Contabilidad, por sus siglas en ingl\u00e9s.<b>\u00a0<\/b>Emisor de NIIF, es un organismo aut\u00f3nomo.<\/p>\n<p style=\"text-align: justify;\"><b>CINIIF &#8211; IFRIC:<\/b> Es\u00a0 Comit\u00e9 Interpretativo de las NIIF emitidas por IASB, examina las cuestiones de aplicaci\u00f3n.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/5.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1384 size-full\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/5.png\" alt=\"\" width=\"1152\" height=\"251\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/5.png 1152w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/5-300x65.png 300w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/5-768x167.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/5-1024x223.png 1024w\" sizes=\"auto, (max-width: 1152px) 100vw, 1152px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/4.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1383 size-full\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/4.png\" alt=\"\" width=\"1364\" height=\"760\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/4.png 1364w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/4-300x167.png 300w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/4-768x428.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/4-1024x571.png 1024w\" sizes=\"auto, (max-width: 1364px) 100vw, 1364px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><em>Mapa tomado de IFRS.org<\/em><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/6.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1385 size-full\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/6.png\" alt=\"\" width=\"1152\" height=\"479\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/6.png 1152w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/6-300x125.png 300w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/6-768x319.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2017\/08\/6-1024x426.png 1024w\" sizes=\"auto, (max-width: 1152px) 100vw, 1152px\" \/><\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #00ccff;\"><b><a style=\"color: #00ccff;\" href=\"https:\/\/www.incp.org.co\/amaro-gomes-latinoamericano-iasb\/\">Plan de trabajo<\/a><\/b><\/span><br \/>\n-Investigaci\u00f3n<br \/>\n-Normalizaci\u00f3n<br \/>\n-Mantenimiento<br \/>\n&#8211; PIR<\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #00ccff;\"><a style=\"color: #00ccff;\" href=\"http:\/\/www.ifrs.org\/-\/media\/feature\/about-us\/funding\/annual-report-2016.pdf\">Reporte anual<\/a><\/span><\/strong><\/p>\n<p style=\"text-align: center;\"><b>Links de Inter\u00e9s<\/b><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #00ccff;\"><a style=\"color: #00ccff;\" href=\"http:\/\/www.ifrs.org\/\">www.ifrs.org<\/a><\/span><br \/>\n<span style=\"color: #00ccff;\"> <a style=\"color: #00ccff;\" href=\"http:\/\/www.aplicaciones-mcit.gov.co\/niif\/\">http:\/\/www.aplicaciones-mcit.gov.co\/niif\/<\/a><\/span><br \/>\n<span style=\"color: #00ccff;\"> <a style=\"color: #00ccff;\" href=\"http:\/\/www.ctcp.gov.co\/\">http:\/\/www.ctcp.gov.co<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En la siguiente infograf\u00eda te contAremos c\u00f3mo es su estructura, cu\u00e1l es su relaci\u00f3n con otros organismos, qu\u00e9 pa\u00edses est\u00e1n alineados con su trabajo y m\u00e1s.Por Angela Chaparro Pedraza, Coordinadora de Investigaci\u00f3n INCP<\/p>\n","protected":false},"author":1,"featured_media":1389,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,549],"tags":[242,243,241,24,147,55],"class_list":["post-1379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contenidos","category-niif","tag-fideicomisarios","tag-iasb","tag-ifrs","tag-internacional","tag-niif","tag-normas"],"views":1191,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/1379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/comments?post=1379"}],"version-history":[{"count":16,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/1379\/revisions"}],"predecessor-version":[{"id":14253,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/1379\/revisions\/14253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/1389"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=1379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=1379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=1379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}