Contribuições ao IASB

Grupo Latinoamericano de Emisores de Normas de Información Financiera – GLENIF
Grupo de Trabajo Tema Coordinador País responsable Supervisión Coordinador Envio comentarios al IASB
GTT 1 Agenda Consultation 2011 Ricardo Lopes Cardoso Brasil 30/11/ 2011
GTT2 Investment Entities Domingo Marchese Argentina 05/01/2012
GTT 3 Leasing William Allan Biese Decker México 13/09/2013
GTT 4 Government Loans Renny Espinoza Venezuela 05/01/2012
GTT 5 Revenue from contracts with customers Silvio Takahashi Brasil 13/03/2012
 GTT 6 (Transition Guidance) Proposed amendments to IFRS 10 Hugo Gubba Uruguay 21/03/2012
GTT 7 Annual Improvements William Allan Biese Decker México 04/09/2012
GTT 8 Due Process Handbook Julio García Venezuela 11/09/2012
GTT 9 Put Options Written on Non-controlling Interests Ivan Jesus Castillo Caicedo Colombia 10/11/2012
GTT 10 Comprehensive Review of the IFRS for SMEs Jorge José Gil Argentina 11/12/2012
GTT 11 Post-impl. review of IFRS 8 Op. Segments Rogério Lopes Mota Brasil 21/11/2012
GTT 12 Conceptual Framework William Allan Biese Decker México 30/09/2013
GTT 13 Classification and Measurement of Financial Instruments Juan Mauricio Gras Gas México 27/03/2013
GTT 14 Impairment of Financial Assets Claudio Giaimo Argentina 05/07/2013
GTT 15 Clarification of Acceptable Methods of Depreciation and Amortisation: Proposed amendments to IAS 16 and IAS 38 José Hernández Venezuela 26/03/2013
GTT 16 Annual Improvements to IFRSs 2011-2013 Cycle William Allan Biese Decker México 14/02/2013
GTT 17 1. Equity Method: Share of Other Net Asset Changes. Proposed amendments to IAS 28.
2. Sale or Contribution of Assets between an Investor and its Associate or Joint Venture. Proposed amendments to IFRS 10 and IAS28;                                                                                                      3. Acquisition of an Interest in a Joint Operation. Proposed amendment to IFRS 11.
Oscar Albor Argentina 1. 22/03/2013
2. 24/04/2013
3. 24/04/2013
GTT 18 Recoverable Amount Disclosures for Non-Financial Assets Ricardo Lopes Cardoso Brasil 14/03/2013
GTT 19 Novation of Derivatives and Continuation of Hedge Accounting Juan Mauricio Gras Gas México 02/04/2013
GTT 20 Defined Benefit Plans: Employee Contributions – (Proposed amendments to IAS 19) Carlos Arturo Castro Losada Colombia 25/07/2013
GTT 21  Regulatory Deferral Accounts Alberto Afiuni Venezuela 02/09/2013
GTT 22 Insurance Contracts Eduardo Wellichen Brasil 25/10/2013
GTT 23 Biological Assets Domingo Marchese Argentina 28/10/2013
GTT 24 Discussion Paper: A Review of the Conceptual Framework for Financial Reporting William Allan Biese Decker México 14/01/2014
GTT 25 IFRS for SMEs: Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities Jorge José Gil Argentina 03/03/2014
GTT 26 Exposure Draft: Equity Method in Separate Financial Statements (Proposed amendments to IAS 27) Wilmar Franco Franco Colombia 03/02/2014
GTT 27 Annual Improvements to IFRSs – 2012 – 2014 Cycle. José Hernández Venezuela 13/03/2014
GTT 28 Post- implementation review of IFRS 3 – Business Combinations Sergio Cravero Argentina 30/05/2014
GTT 29  Disclosure Initiatives. Proposed amendments to IAS 1 Mario E. Díaz Durán Uruguay 23/07/2014
GTT 30 Entidades de Inversión: Aplicación de la Excepción de Consolidación. Modificaciones propuestas a las NIIF 10 y NIC 28 José Hernández Venezuela 15/09/2014
GTT 31 Impuesto Diferido. Modificaciones a la NIC 12 Gabriel Suarez Cortés Colombia 18/12/2014
GTT 32 Medición de inversiones en subsidiarias , negocios conjuntos y asociadas al valor razonable Mario E. Díaz Durán Uruguay 14/01/2015
GTT 33 Debido proceso de los GTT del GLENIF Norelly Pinto Vargas Venezuela GTT interno. Aprobado en reunión no presencial 06/08/2015
GTT 34 Clasificación y medición de las transacciones sobre pagos basados en acciones. Reforma de la NIIF 2. Claudio Giaimo Argentina 25/03/2015
GTT 35 Eliminación de los resultados de una transacción entre la entidad y su asociada o negocio conjunto. Reforma de la NIC 28 A confirmar Venezuela A confirmar
GTT 36 Funcionamiento interno de ASAF Felipe Perez Cervantes México 26/01/2015
GTT 37 Iniciativa de revelación Juan Mauricio Gras Gas México 16/04/2015
GTT 38 Clasificación de pasivos Rudah Giasoon Luccas Brasil 10/06/2015
GTT 39 Fecha de Vigencia de la NIIF 15 Presidente GLENIF Directorio del GLENIF 02/07/2015
GTT 40 Marco Conceptual William Allan Biese Decker México 25/11/2015
GTT 41 Modificaciones propuestas a la NIC 19 y la CINIIF 14. Claudio Giaimo Argentina 30/10/2015
GTT 42 Revisión de la estructura y efectividad de la Fundación IFRS Presidente GLENIF Directorio del GLENIF Vencimiento: 30/11/2015
GTT 43 NIIF 15 – Clarification Alberto Afiuni Venezuela 28/10/2015
GTT 44 Agenda Consultation 2015 Juan Mauricio Gras Gas Directorio del GLENIF 17/12/2015
GTT 45 Vigencia de la NIIF 10 y NIC 28 Presidente GLENIF Directorio del GLENIF 19/10/2015
GTT 46 Uncertainty over Income Tax Treatments Domingo Marchese Argentina 29/12/2015
GTT 47 Foreign Currency Transactions and Advance Consideration Ahmed Khatib Brasil 19/01/2016
GTT 48 Application of Materiality to Financial Statements Wilmar Franco Franco Colombia 26/02/2016
GTT 49 Transfers of Investment Property
(Proposed amendment to IAS 40)
Edgar Molina Colombia 18/03/2016
GTT 50 Annual Improvements to IFRSs 2014–2016 Cycle Tania Relvas Brasil 16/02/2016
GTT 51 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts – Proposed amendments to IFRS 4 Juan Mauricio Gras Gas México 08/02/2016
GTT 52 Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution Jorge José Gil Argentina 16/09/2016
GTT 53 ED/1/2016. Definition of a Business and Accounting for Previously Held Interests Proposed amendments to IFRS 3 and IFRS 11 Luis Henry Moya Moreno Colombia 31/10/2016