Technical Groups

As established in the GLASS’ Regulation, the Technical Working Groups (TWGs) will be organized by subject areas, composed by members and a coordinator and assisted by qualified experts, which can be from the same country or from others, proposed by the respective normalizing organism.

Contributions

 

TWG 67 – Amending the Terms of Appointment for the IFRS Foundation Trustee Chair and Vice-Chairs

The Board approved the final report and the comment letter was sent to the IASB on 2018/09/17.

Eduardo Pocetti, Supervisor, Conselho Federal de Contabilidade, Brasil

Adriana Caetano, Coordinator, Conselho Federal de Contabilidade, Brasil

Members of TWG 67

Jorge José Gil, Member, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Felipe Perez Cervantes, Member, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Angel Salazar Frizancho, Member, Consejo Normativo de Contabilidad del Perú

Luis Henry Moya Moreno, Member, Consejo Técnico de la Contaduría Pública, Colômbia

Winston Fernández, Member, Colegio de Contadores Economistas y Administradores del Uruguay

Franklin Noguera, Member, Colégio de Contadores Públicos de Costa Rica

Alejandro Vera Espinosa, Member, Colegio de Contadores do Chile

Norelly Pinto Vargas, Member, Federación de Colegios de Contadores Públicos de Venezuela

Comment Letter

 

TWG 66 – Agriculture Activity was created. Presentation and Disclosure – IAS 41

 

TWG 65 – NIV 8 – Accounting Policies, Changes in Accounting Estimates and Errors

The Board approved the final report and the comment letter was sent to the IASB on 2018/06/26.

Norelly Pinto Vargas, Supervisor and Coordinator, Federación de Colegios de Contadores Públicos de Venezuela.

Members of TWG 65

Norelly Pinto Vargas, Supervisor and Coordinator, Federación de Colegios de Contadores Públicos de Venezuela

Willian Biese, Member, Cosejo Mexicano de Normas de Informacion Financiera, México

Dayanni Picado Valverde, Member, Colegio de Contadores Públicos de Costa Rica, Costa Rica

Edgar Molina, Member, Consejo Tecnico de la Contaduría Pública, Colombia

Carina Reinoso, Member, Federacipon Argentina de Consejos Profesionales de Ciencias Contables, Argentina

Carlos Ernesto Gonzales Alanes, Member, Colegio de Auditores o Contadores Públicos de Bolivia

Adriana Caetano, Member, Conselho Federal de Contabilidade, Brasil

Comment Letter

 

TWG 64 – IAS 12 – Tax on profits (revision)

 

TWG 63 – Consultation by the Federation of Colleges of Public Accountants of Venezuela on the application of IFRS.

 

TWG 62 – Definition of Material: Proposed amendments to IAS 1 and IAS 8

The Board approved the final report and the comment letter was sent to the IASB on 2017/12/18.

Felipe Pérez Cervantes, Supervisor, Consejo Mexicano de Normas de Información Financiera, A.C. México

Juan Mauricio Gras Gas, Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C. México

Members of TWG 62

Felipe Pérez Cervantes, Supervisor, Consejo Mexicano de Normas de Información Financiera, A.C. México

Juan Mauricio Gras Gas, Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C. México

Domingo Marchese, Member, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Eduardo Baldoino, Member, Conselho Federal de Contabilidade, Brasil

Rolando Portilla Remache, Member, Superintendencia de Compañías. Mercado de Valores, Ecuador

Eduardo Denis, Member, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Gabriel Gaitan León, Member, Consejo Técnico de la Contaduría Publica, Colombia

Nolrelly Pinto Vargas, Member, Federación de Colegios de Contadores Públicos de Venezuela (FCCPV), Venezuela

Comment Letter

 

TWG 61 – ED/2017/5 – Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)

The Board approved the final report and the comment letter was sent to the IASB on 2018/01/15.

Jorge Gil Supervisor, Federação Argentina de Conselhos Profissionais de Ciências Econômicas, Argentina

Heraclio Lanza, Coordinator da Federação Argentina de Conselhos Profissionais de Ciências Econômicas, Argentina

Members of TWG 61

Jorge Gil Supervisor, Federação Argentina de Conselhos Profissionais de Ciências Econômicas, Argentina

Heraclio Lanza, Coordinator da Federação Argentina de Conselhos Profissionais de Ciências Econômicas, Argentina

Luis Antonio Cortés Moreno, Member, Consejo Mexicano de Normas de Información Financiera, A.C. México

Rudah Giasson Luccas, Member, Conselho Federal de Contabilidade, Brasil

Luis Henry Moya, Member, Consejo Técnico de la Contaduria Pública, Colombia

Edgar Hernando Molina, Member, Consejo Técnico de la Contaduria Pública, Colombia

Norelly Pinto, Member, Federación de Colegios de Contadores Públicos de la República Bolivariana de Venezuela, Venezuela

Ana Gabrielli, Member, Colegio de Contadores, Edonomistas y Administradores del Uruguai, Uruguay

Comment Letter

 

TWG 60 –  Request for information: Post-implementation review – IFRS 13 fair value measurement

The Board approved the final report and the comment letter was sent to the IASB on 2017/09/01.

Eduardo Pocetti, supervisor, Conselho Federal de Contabilidade, Brasil

Adriana Caetano, Coordinator, Conselho Federal de Contabilidade, Brasil

Members of TWG 60

Eduardo Pocetti, Supervisor, Conselho Federal de Contabilidade, Brasil

Adriana Caetano, Coordinator, Conselho Federal de Contabilidade, Brasil

William A. Biese Decker, Miembro, Consejo Méxicano de Normas de Información Financiera, AC México

Andrea Garzón, Miembro, Consejo Técnico de la Contaduría Publica, Colombia

Gabriel Gaitan León, Miembro, Consejo Técnico de la Contaduría Publica, Colombia

Econ. Mariuxi Miguez Gómez, Miembro, Superintendencia de Compañías, Valores y Seguros, Ecuador

Comment Letter

 

TWG 59 – Property, Plant and Equipment. Proceeds before Intended Use Proposed amendments to IAS 16 

The Board approved the final report and the comment letter was sent to the IASB on 2017/10/19.

Norelly Pinto, Supervisor, Federación de Colegios de Contadores Públicos de la República Bolivariana de Venezuela, Venezuela

Members of TWG 59

Norelly Pinto, Supervisor, Federación de Colegios de Contadores Públicos de la República Bolivariana de Venezuela, Venezuela

María Marín, Miembro, Federación de Colegios de Contadores Públicos de la República Bolivariana de Venezuela, Venezuela

Luis Antonio Cortés Moreno, Miembro, Consejo Mexicano de Normas de Información Financiera, A.C. México

Adriana Caetano, Miembro, Conselho Federal de Contabilidade, Brasil

Luis Henry Moya Moreno, Miembro, Consejo Tecnico de La Contaduria Pública – CTCP, Colombia

Edgar Hernando Molina, Miembro, Consejo Tecnico de La Contaduria Pública – CTCP, Colombia

Alcira Calvo, Miembro, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Ana Gabrielli, Miembro, Colegio de Contadores , Economistas y Administradores del Uruguay, Uruguay

Yanina Lissette Moreira Sancán, Miembro, Superintendencia de Compañías, Valores y Seguros, Ecuador

Javier Bell Pantoja, Miembro, Colegio de Contadores Públicos de Costa Rica, Costa Rica

Comment Letter

 

TWG 58 – Análise pós-implementação IFRS 13 – Medição de valor razoável

The Board approved the final report and the comment letter was sent to the IASB on 2017/09/21.
Jorge Gil Supervisor, Federação Argentina de Conselhos Profissionais de Ciências Econômicas, Argentina

Hernán Casinelli, Coordenador da Federação Argentina de Conselhos Profissionais de Ciências Econômicas, Argentina

Members of TWG 58

Jorge Gil, Supervisor, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Hernán Casinelli, Coordinador, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Luis Antonio Cortés Moreno, Miembro, Consejo Mexicano de Normas de Información Financiera, A.C. México

Wilmar Franco, Miembro, Ministerio de Comercio, Industria y Turismo, República de Colombia, Colombia

María Amparo Pachón, Miembro, Ministerio de Comercio, Industria y Turismo, República de Colombia, Colombia

Eduardo da Silva Flores, Miembro, Conselho Federal de Contabilidade, Brasil

Julio García Vivas, Miembro, Federación de Colegios de Contadores Públicos de la República Bolivariana de Venezuela, Venezuela

Javier Bell Pantoja, Miembro, Colegio de Contadores Públicos de Costa Rica, Costa Rica

Gabriel Etchelet, Miembro, Colegio de Contadores , Economistas y Administradores del Uruguay, Uruguay

Comment Letter

 

TWG 57 – Prepayment Features with Negative Compensation

The Board approved the final report and the comment letter was sent to the IASB on 2017/05/24.

Eduardo Pocetti, Supervisor, Conselho Federal de Contabilidade, Brasil

Adriana Caetano, Coordinador, Conselho Federal de Contabilidade, Brasil

Members of TWG 57

Daniel Sarmiento Pavas, Miembro, Consejo Técnico de la Contaduría Pública, Colombia

Jessica Arevalo, Miembro, Consejo Técnico de la Contaduría Pública, Colombia

Lic. Jorge Chinchilla, Miembro, Colegio de Contadores Públicos de Costa Rica, Costa Rica

José Luis Romero, Miembro, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

María José Fernández, Miembro, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Comment Letter

 

TWG 55 – Exposure Draft ED/2017/2 – Improvements to IFRS 8, Operating Segments – Proposed amendments to IFRS 8 and IAS 34

The Board approved the final report and the comment letter was sent to the IASB on July, 26, 2017

Members of TWG 55

Felipe Pérez Cervantes, Supervisor, Consejo Mexicano de Normas de Información Financiera, México

Juan Mauricio Gras Gas, Coordinador, Consejo Mexicano de Normas de Información Financiera, México

Edgar Hernando Molina, Miembro, Consejo Técnico de la Contaduria Pública, Colombia

Luis Henry Moya, Miembro, Consejo Técnico de la Contaduria Pública, Colombia

RUDAH GIASSON LUCCAS, Miembro, Conselho Federal de Contabilidade, Brasil

Alcira Calvo, Miembro, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Winston Fernandez, Miembro, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Fabian Romeo, Miembro, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

José Nicanor Hernández Meriño, Miembro, Venezuela

Carlos Ruiz Hillpa, Miembro, Perú

Rafael Castro Monge, Miembro, Deloitte – Colegio de Contadores Públicos de Costa Rica, Costa Rica

Comment Letter

 

TWG 54 – Annual Improvements to IFRS Standards 2015-2017 Cycle

The Board approved the final report and the comment letter was sent to the IASB on April, 4, 2017

Members of TWG 54

Rudah Luccas,    Miembro, Conselho Federal de Contabilidade, Brasil

Elsa Beatriz García B., Miembro, Consejo Mexicano de Normas de Información Financiera, A.C.México

Andrea Patricia Garzón Orjuela, Miembro, Consejo Técnico de la Contaduría Pública, Ministerio de Comercio, Industria y Turismo, Colombia

Carlos Agüero Valerín, Miembro, Colegio de Contadores Públicos de Costa Rica,  Costa Rica

NorellyPinto, Miembro   Federación de Colegios de Contadores Públicos de la República Bolivariana de Venezuela, Venezuela

Gina Flor Emén, Miembro,  Superintendencia de Compañías Valores y Seguros,  Ecuador

Carlos Ruiz Hillpha, Miembro, Consejo Normativo – Ministerio de Economía y Finanzas,  Perú

Winston Fernández, Miembro, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Fabian Romeo, Miembro, Colegio de Contadores, Economistas y Administradores del Uruguay,  Uruguay

Comment Letter

 

TWG 53 – Definition of a Business and Accounting for Previously Held Interests

The Board approved the final report and the comment letter was sent to the IASB on Octobre 31, 2016..

Members of TWG 53

Daniel Sarmiento, Supervisor, Consejo Técnico de la Contaduría Pública, Colombia

Luis Henry Moya Moreno, Coordinador, Consejo Técnico de la Contaduría Pública, Ministerio de Comercio, Industria y Turismo, Colombia

Edgar Hernando Molina Barahona, Miembro, Consejo Técnico de la Contaduría Pública, Ministerio de Comercio, Industria y Turismo, Colombia

Elsa Beatriz García B., Miembro, Consejo Mexicano de Normas de Información Financiera, A.C., México

Rudah Luccas, Miembro, Conselho Federal de Contabilidade, Brasil

Carlos Ruiz Hillpa, Miembro, Perú

Álvaro Andrés González Zambrano, Miembro, Superintendencia de Compañías, Valores y Seguros, Ecuador

Enrique Valsangiacomo, Miembro, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Janette Méndez, Miembro, Colegios de Contadores Públicos de la República Bolivariana de Venezuela, Venezuela

Hernán Casinelli, Miembro, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Ruth Zárate, Miembro, Colegio de Contadores Públicos de Costa Rica, Costa Rica

Comment Letter

 

TWG 52 – Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution

The Board approved the final report and the comment letter was sent to the IASB on September 19, 2016.

Members of TWG 52

Jorge Gil, Director/Supervisor, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Felipe Pérez Cervantes, Miembro, Consejo Mexicano de Normas de Información Financiera, A.C., México

William Biese, Miembro, Consejo Mexicano de Normas de Información Financiera, A.C., México

Daniel Sarmiento, Miembro, Consejo Técnico de la Contaduría Pública, Colombia

Norelly Pinto, Miembro, Federación de Colegios de Contadores Públicos de la República Bolivariana de Venezuela, Venezuela

Eduardo Pocetti, Miembro, Conselho Federal de Contabilidade, Brasil

Adriana Caetano, Miembro, Conselho Federal de Contabilidade, Brasil

Winston Fernández, Miembro, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Ángel Salazar, Miembro, Consejo Normativo de Contabilidad, Peru

José Carlos Dextre Flores, Miembro, Consejo Normativo de Contabilidad, Peru

Armando Pú Tzul, Miembro, Colegio de Contadores Públicos Auditores de Guatemala, Guatemala

Comment Letter

 

TWG 51 – Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts – Proposed amendments to IFRS 4

The Board approved the final report and the comment letter was sent to the IASB on February 8, 2016.

Members of TWG 51

Felipe Pérez Cervantes, Director/Supervisor, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México

Juan Mauricio Gras Gas, Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México

Hernán Casinelli, Member, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina

Eduardo Flores, Member, Conselho Federa de Contabilidad, Brasil

Karina Rendón, Member, Superintendencia de Compañías Valores y Seguros, Ecuador

Comment Letter

 

GTT 50 – Annual Improvements to IFRSs 2014–2016 Cycle

The Board approved the final report and the comment letter was sent to the IASB on February 17, 2016.

Members of TWG 50

Eduardo Pocetti, Director/Supervisor, Instituto Dos Auditores Independientes Do Brasil, Brasil

Dra. Tania Regina Sordi Relvas, Coordinator, Conselho Federal de Contabilidade, Brasil

Ángela Ramírez, Member, Consejo Técnico de la Contaduría Pública, Colombia

William Biese, Member, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México

Bolívar Gutiérrez, Member, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Sergio Cravero, Member, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina

Carmen Maritza Angulo Esterilla, Member, Superintendencia de Compañías Valores y Seguros., Ecuador

Javier Bell Pantoja, Member, Consultor Técnico Colegio de Contadores Públicos de Costa Rica, Costa Rica

Comment Letter

 

TWG 49 – Transfers of Investment Property (Proposed amendment to IAS 40)

The final report is under review and the comment letter is expected to be sent to the IASB on or before March 18, 2016.

Members of TWG 49

Daniel Sarmiento, Director/Supervisor, Consejo Técnico de la Contaduría Pública, Colombia

Edgar Molina, Coordinator, Consejo Técnico de la Contaduría Pública, Colombia

Dra. Tania Regina Sordi Relvas, Member, Conselho Federal de Contabilidade, Brasil

Luis Antonio Cortés, Member, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México

Cr. Enrique Valsangiacomo, Member, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Domingo Marchese, Member, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina

Daniel Andrade, Member, Superintendencia de Compañías Valores y Seguros, Ecuador

Comment Letter

 

GTT 48 – Application of Materiality to Financial Statements

The Board approved the final report and the comment letter was sent to the IASB on February 26, 2016.

Members of TWG 48

Daniel Sarmiento, Director/Supervisor, Consejo Técnico de la Contaduría Pública, Colombia

Wilmar Franco, Coordinator, Consejo Técnico de la Contaduría Pública, Colombia

Rudah Luccas, Member, Conselho Federal de Contabilidade, Brasil

Juan Gras Gas, Member, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF),, México

Guillermo Español, Member, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina

José Mallot, Member, CCEAU, Uruguay

Gina Cecilia Flor Emén, Member, Superintendencia de Compañías Valores y Seguros, Ecuador

Javier Bell Pantoja, Member, Consultor Técnico Colegio de Contadores Públicos de Costa Rica, Costa Rica

Rafael Castro, Member, Colegio de Contadores Públicos de Costa Rica, Comité Técnico de apoyo Glenif, Costa Rica

María Amparo Pachon P, Member, Consejo Técnico de la Contaduría Pública CTCP, Colombia

Comment Letter

 

GTT 47 – Foreign Currency Transactions and Advance Consideration

The Board approved the final report and the comment letter was sent to the IASB on February 19, 2016.

Members of TWG 47

Eduardo Pocetti, Director/Supervisor, Instituto Dos Auditores Independientes Do Brasil, Brasil

Ahmed Khatib, Coordinator, Instituto Dos Auditores Independientes Do Brasil, Brasil

José Mallot, Member, CCEAU, Uruguay

Norelly Pinto, Member, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Gustavo Serrano A., Member, CTCP, Colombia

Mario Torres, Member, ICPARD, República Dominicana

Elsa Beatriz García Bojorges, Member, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF),, México

Erick Brenes, Member, Colegio de Contadores Públicos de Costa Rica, Comité Técnico de apoyo Glenif, Costa Rica

Comment Letter

 

GTT 46 – Uncertainty over Income Tax Treatments

The Board approved the final report and the comment letter was sent to the IASB on December 29, 2015.

Members of TWG 46

Jorge Gil, Director/Supervisor, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina.

Domingo Marchese, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Coordinator, Argentina

Ahmed Khatib, Member, Conselho Federal de Contabilidade, Brasil

Susana Apóstol, Member, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Jorge Gutfraind, Member, CCEAU, Uruguay

Wilmar Franco F., Member, CTCP, Colombia

Maria Amparo Pachón, Member, CTCP, Colombia

Nelson Hahn, Member, ICPARD, República Dominicana

Elsa Beatriz García Bojorges, Member, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF),, México

Efraín Jiménez, Member, Colegio de Contadores Públicos de Costa Rica, Comité Técnico de apoyo Glenif, Costa Rica

Comment Letter

 

TWG 45 – Effective Date Amendment to IFRS 10 and IAS 28

The Board approved the final report and the comment letter was sent to the IASB on October 19, 2015.

Members of TWG 45

Jorge Gil, Director/Coordinator, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina.

Eduardo Pocetti, Conselho Federal de Contabilidade, Brasil.

Daniel Sarmiento, Consejo Técnico de la Contaduría Pública, Colombia.

Felipe Pérez Cervantes, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México.

Ángel Salazar, Ministerio de Economía y Finanzas – Consejo Normativo de Contabilidad, Perú

Winston Fernández, Colegio de Contadores, Economistas e Administradores do Uruguay, Uruguay.

Norelly Pinto Vargas, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

Comment Letter

 

TWG 44 – 2015 Agenda Consultation

The Board approved the final report and the comment letter was sent to the IASB on December 17, 2015.

Members of TWG 44

Juan Mauricio Gras Gas, Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México

Felipe Pérez Cervantes, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México

Jorge José Gil, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina

Jádson Ricarte, Conselho Federal de Contabilidade, Brasil

Daniel Sarmiento, Superintendencia de Compañías, Valores y Seguros, Colombia

Juan Carlos Paredes, Colegio de Contadores Públicos y Auditores de Guatemala, Guatemala

Winston Fernández, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Norelly Pinto Vargas, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Jorge Chinchilla Castro, Colegio de Contadores Públicos de Costa Rica, Costa Rica.

Comment Letter

 

TWG 43 –Clarifications to the IFRS 15

The Board approved the final report and the comment letter was sent to the IASB on October 28, 2015.

Members of TWG 43

Alberto Afiuni, Coordinator, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Erika Marín, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Norelly Pinto Vargas, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Ana Gabrielli, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

William Biese, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México

Ana María Giorla, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina

Ahmed Sameer El Khatib, Conselho Federal de Contabilidade, Brasil

Carlos Ruiz, Consejo Normativo de Contabilidad del Perú, Perú

Rafael Balda, Superintendencia de Compañías de Ecuador, Ecuador

Comment Letter

 

TWG 42 – Trustees’ Review of Structure and Effectiveness: Issues for the Review (the RFV)

The final report is under review and the final comment letter is expected to be sent to the IASB on March 2016.

Members of TWG 42

Jorge Gil, Director/Coordinator, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina.

Eduardo Pocetti, Conselho Federal de Contabilidade, Brasil.

Daniel Sarmiento, Consejo Técnico de la Contaduría Pública, Colombia.

Felipe Pérez Cervantes, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México.

Ángel Salazar, Ministerio de Economía y Finanzas – Consejo Normativo de Contabilidad, Perú

Winston Fernández, Colegio de Contadores, Economistas e Administradores do Uruguay, Uruguay.

Norelly Pinto Vargas, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

 

TWG 41 – Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan – Proposed amendments to IAS 19 and IFRIC 14

The Board approved the final report and the comment letter was sent to the IASB on October 19, 2015.

Members of TWG 41

Claudio Giaimo, Coordinator, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina

Luis Antonio Cortés Moreno, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México

Martín González Yaravide, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Rudah Giasson Luccas, Conselho Federal de Contabilidade, Brasil

María Augusta Mora Andrade, Superintendencia de Compañías, Valores y Seguros, Ecuador

Héctor Castillo, Consejo de Vigilancia de la Profesión de Contaduría Pública y Auditoria, El Salvador

José Hernández, Federación de Colegios de Contadores Públicos de Venezuela (FCCPV), Venezuela

Comment Letter

 

TWG 40 – Conceptual Framework for Financial Reporting  and Updating References to the Conceptual Framework.

The Board approved the final reports and the comment letters were sent to the IASB on November 25, 2015.

Members of TWG 40

 

 

 

 

 

Comment Letter 1

Comment Letter 2

 

TWG 39 – Effective Date of IFRS 15 – Proposed Amendments to IFRS 15

On May 2015, the Board of GLASS approved the constitution of the TWG 39 to comment on the document published by the IASB regarding Effective Date of IFRS 15 – Proposed amendments to IFRS 15.

The Board approved the final report and the comment letter was sent to the IASB on July 2, 2015.

Members of TWG 39

Jorge Gil, Presidente/Coordinator, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina.

Jádson Ricarte, Director, Conselho Federal de Contabilidade, Brasil.

Juan Carlos Paredes, Director, Colegio de Contadores Públicos y Auditores de Guatemala, Guatemala

Daniel Sarmiento, Director, Consejo Técnico de la Contaduría Pública, Colombia.

Felipe Pérez Cervantes, Director, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México.

Winston Fernández, Director, Colegio de Contadores, Economistas e Administradores do Uruguay, Uruguay.

Norelly Pinto Vargas, Director, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

Comment Letter

 

GTT 38 – Classification of Liabilities | Proposed amendments to IAS 1

The Board approved the final report and the comment letter was sent to the IASB on June 10, 2015.

Members of TWG 38

Rudah Giasson Luccas, Coordinator, Conselho Federal de Contabilidade, Brasil.

Domingo Marchese, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina.

Félix Francisco Pinto Roja, Colegio de Auditores y Contadores Públicos de Bolivia, Bolivia.

Wilmar Franco Franco, Consejo Técnico de la Contaduría Pública, Colombia.

Flor Emen Gina Cecilia, Superintendencia de Compañías Valores y Seguros, Ecuador.

Héctor Castillo, Consejo de Vigilancia de la Profesión de Contaduría Pública y Auditoria, El Salvador.

Luis Antonio Cortés Moreno, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México.

José Mallot, Colegio de Contadores, Economistas e Administradores do Uruguay, Uruguay.

Norelly Pinto Vargas, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

Comment Letter

 

GTT 37 – Disclosure Initiative, proposed amendments to IAS 7

The Board approved the final report and the comment letter was sent to the IASB on April 16, 2015.

Members of TWG 37

Juan Mauricio Gras Gas, Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México.

Ana María Petti, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina.

Antonio Pádua Soares Pelicarpo, Conselho Federal de Contabilidade, Brasil.

Gabriel Suárez, Consejo Técnico de la Contaduría Pública, Colombia.

Dunia Zamora Solano, Colegio de Contadores de Costa Rica, Costa Rica.

Álvaro González Zambrano, Superintendencia de Compañías, Ecuador.

Miguel Ángel Dominguez, Junta Técnica de Normas de Contabilidad y de Auditoria, Honduras.

Martín González Yaravide, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay.

Fermín Portillo, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

Comment Letter

 

GTT 36 – Questionnaires for Review of the Accounting Standards Advisory Forum

The Board approved the final report and the comment letter was sent to the IASB on January 9, 2015.

Members of TWG 36

Felipe Pérez Cervantes, Vicepresidente/Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México.

Jorge Gil, President, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina.

Jádson Ricarte, Director, Conselho Federal de Contabilidade, Brasil.

Juan Carlos Paredes, Director, Colegio de Contadores Públicos y Auditores de Guatemala, Guatemala

Daniel Sarmiento, Director, Consejo Técnico de la Contaduría Pública, Colombia.

Winston Fernández, Director, Colegio de Contadores, Economistas e Administradores do Uruguay, Uruguay.

Norelly Pinto Vargas, Director, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

Comment Letter

 

TWG 34 – Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)

On November 2014, the Board of GLASS approved the constitution of TWG 34, Classification and Measurement of Share – based Payment Transactions (Proposed amendments to IFRS 2).

The Board approved the final report and the comment letter was sent to the IASB on March 25, 2015.

Members of TWG 34

Claudio Giaimo, Coordinator, Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE), Argentina

Tania Regina Sordi Relvas, Conselho Federal de Contabilidade, Brasil.

Gustavo Serrano Amaya, Consejo Técnico de la Contaduría Pública, Colombia.

Roberto Proaño Mena, Superintendencia de Compañías, Valores y Seguros de Ecuador, Ecuador.

Juan Mauricio Gras Gas, Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), México.

Jorge Bergalli, Colegio de Contadores, Economistas e Administradores do Uruguay, Uruguay.

Gustavo León Vargas, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

Yadira Huerta, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

Comment Letter

 

GTT 33 –

 

 

GTT 32 – The Board approved the final report and the comment letter was sent to the IASB on December 18th, 2014.

The Board approved the final report and the comment letter was sent to the IASB on January 14, 2015.

Members of the TWG 32

Mario Díaz Durán, Coordinador, Colegio de Contadores, Economistas y Administradores de Uruguay, Uruguay

Heraclio Lanza, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Priscilla Anne Rebelo Vianna, Conselho Federal de Contabilidade, Brasil

Wilmar Franco Franco, Consejo Técnico de la Contaduría Pública, Colombia

Juan Carlos Lara, Colegio de Contadores de Costa Rica, Costa Rica

Joffre Ortiz Patiño, Superintendencia de Compañías, Ecuador

Byron Méndez Sagastume, Colegio de Contadores Públicos y Auditores de Guatemala, Guatemala

Elsa Beatriz García Bojorges, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Lesbia de Reyes, Comisión de Normas de Contabilidad Financiera, Panamá

Carlos Ruiz Hillpha, Consejo Normativo de Contabilidad, Perú

José  Gilberto Nava, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Carta Comentario – Versión Inglés

Carta Comentario – Versión Español

 

GTT 31 – Invitation to comment on the Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)

The Board approved the final report and the comment letter was sent to the IASB on December 18th, 2014.

Members of the TWG 31

Gabriel Suárez Cortés, Coordinador, Consejo Técnico de la Contaduría Pública, Colombia.

Martin Kerner, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina.

Félix Francisco Pinto Roja, Colegio de Auditores y Contadores Públicos de Bolivia, Bolivia.

Jádson Ricarte, Conselho Federal de Contabilidade, Brasil.

José Francisco Naranjo, Colegio de Contadores de Costa Rica, Costa Rica.

Byron Méndez Sagastume, Colegio de Contadores Públicos y Auditores de Guatemala, Guatemala.

Elsa Beatriz García Bojorges, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México.

Alirio Peña, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

Carta Comentario – Versión Inglés

Carta Comentario – Versión Español

 

TWG 30 Investment Entities: Applying the Consolidation Exception. Proposed amendments to IFRS 10 and IAS 28.

The constitution of the TWG 30Investment Entities: Applying the Consolidation Exception. Proposed amendments to IFRS 10 and IAS 28, was approved by the GLENIF Board on June 2014.

The TWG is being coordinated by the representative of Venezuela and the monitoring Group is being led by the GLENIF Director Norelly Pinto Vargas (Venezuela).

The deadline for submitting comments expires on 15/09/2014.

Members of the TWG 30

José Hernández, Coordinador, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Alfredo O. Zgaib, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina.

Tânia R. S. Relvas, Conselho Federal de Contabilidade, Brasil.

Wilmar Franco Franco, Consejo Técnico de la Contaduría Pública, Colombia.

Jose Zuñiga, Colegio de Contadores de Costa Rica, Costa Rica.

Jose Antonio Arevalo, Consejo de Vigilancia de la Profesión de Contaduría Pública y Auditoria, El Salvador

Byron Méndez Sagastume, Colegio de Contadores Públicos y Auditores de Guatemala, Guatemala

Elsa Beatriz García Bojorges, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Ana Gabrielli, Colegio de Contadores, Economistas y Administradores de Uruguay, Uruguay

Leonardo Rodriguez, Colegio de Contadores, Economistas y Administradores de Uruguay, Uruguay

Comment Letter

 

TWG 29 Disclosure Initiatives. Proposed amendments to IAS 1

The constitution of the TWG 29 – Disclosure Initiative. Proposed amendments to IAS 1, was approved by the GLENIF Board on March 2014.

The TWG was coordinated by the representative of Uruguay, Mario Díaz Durán and was integrated with representatives from Brazil, Colombia, Costa Rica, Equator, Mexico, Paraguay and Uruguay. Monitoring Group was led by the GLENIF Director Winston Fernandez (Uruguay).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on July 23, 2014.

Members of the TWG 29

Mario Díaz Durán, Coordinator, Colegio de Contadores, Economistas y Administradores de Uruguay, Uruguay.

Carmen Verón, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina.

Alcira Calvo, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina.

Edison Arisa, Conselho Federal de Contabilidade, Brasil.

Gustavo Serrano Amaya, Consejo Técnico de la Contaduría Pública, Colombia.

Juan Carlos Lara Povedano, Colegio de Contadores de Costa Rica, Costa Rica.

Enrique Orlando Castillo Quiñones, Superintendencia de Compañías, Ecuador.

Byron Méndez Sagastume, Colegio de Contadores Públicos y Auditores de Guatemala, Guatemala.

Elsa Beatriz García Bojorges, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Milciades Noguera, Colegio de Contadores del Paraguay, Paraguay

William Garnier Jordan, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 28 – Post- implementation review of IFRS 3 – Business Combinations

The constitution of the TWG 28 – Post- implementation review of IFRS 3 – Business Combinations was approved by the GLENIF Board on January 2014.

The TWG was coordinated by the representative of Argentina and was integrated with representatives from Brazil, Colombia, Costa Rica, Equator, Mexico, Paraguay and Uruguay. Monitoring Group was led by the president of GLENIF Jorge José Gil (Argentina).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on May 30, 2014.

Members of the TWG 28

Sergio Cravero, Coordinador, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina.

Jádson Ricarte, Conselho Federal de Contabilidade, Brasil.

Gabriel Suárez, Consejo Técnico de la Contaduría Pública, Colombia .

Jose Francisco Naranjo, Colegio de Contadores de Costa Rica, Costa Rica.

Karina Rendón, Superintendencia de Compañía, Equator.

William Biese Decker, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México.

Andrés Hermosilla, Colegio de Contadores del Paraguay, Paraguay.

Martín González Yaravide, Colegio de Contadores, Economistas y administradores del Uruguay, Uruguay.

Comment Letter

 

TWG 27 – Annual Improvements to IFRSs – 2012 – 2014 Cycle.

The constitution of the TWG 27 – Annual Improvements to IFRSs – 2012 – 2014 Cycle., was approved by the GLENIF Board on December 2013.

The TWG was coordinated by the representative of Venezuela, and was integrated with representatives from Argentina, Brazil, Colombia, Costa Rica, Mexico and Uruguay. Monitoring Group was led by the GLENIF Director Norelly Pinto Vargas (Venezuela).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on February 3, 2014.

Members of the TWG 27

José Hernández, Coordinator, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

Felipe Sturniolo, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina.

Silvio Takahashi, Conselho Federal de Contabilidade , Brasil.

Gabriel Suarez Cortes, Consejo Técnico de la Contaduría Pública, Colombia.

Tomas Evans, Colegio de Contadores de Costa Rica, Costa Rica.

William Allan Biese Decker, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México.

Martín Gonzalez  Yaravide, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay.

Comment Letter

 

TWG 26 – Equity Method in Separate Financial Statements.

The constitution of the TWG 26 – Equity Method in Separate Financial Statements, was approved by the GLENIF Board on December 2013.

The TWG was coordinated by the representative of Colombia, and was integrated with representatives from Argentina, Colombia, Mexico, Uruguay and Venezuela. Monitoring Group was led by the GLENIF Director Daniel Sarmiento Pavas (Colombia).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on February 3, 2014.

Members of the TWG 26

Wilmar Franco Franco, Coordinator, Consejo Técnico de la Contaduría Pública, Colombia

Norelly Pinto Vargas, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Carmen Verón, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Andrea Beltrán, Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Elsa B. García Bojorges, CINIF Consejo Mexicano de Normas de Información Financiera, México

Comment Letter

 

TWG 25 – Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities.

The constitution of the TWG 25 – Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities, was approved by the GLENIF Board on October 2013.

The TWG was coordinated and monitored by the representative of Argentina, and was integrated with representatives from Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico, Panama, Uruguay and Venezuela.

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on March 3, 2014.

Members of the TWG 25

Jorge José Gil (coordinator) Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Hernán Casinelli, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Fábio Moraes da Costa, Conselho Federal de Contabilidade , Brasil

Andrés García Mollenhauer, Colegio de Contadores de Chile, Chile

Gustavo Serrano Amaya, Consejo Técnico de la Contaduría Pública, Colombia

Juan Carlos Lara, Colegio de Contadores Públicos de Costa Rica, Costa Rica

Enrique Orlando Castillo Quiñonez, Superintendencia de Compañías, Ecuador

Blanca Inés Aguirre Torres, Superintendencia de Compañías, Ecuador

Alfonso Campaña Roiz, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Lesbia de Reyes, Comisión de Normas de Contabilidad Financiera, Panamá

Alexander Fry , Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Alirio Peña, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Alberto Afiuni, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Norelly Pinto, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Johan Oliva, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 24 – A Review of the Conceptual Framework for Financial Reporting.

The constitution of the TWG 24 – A Review of the Conceptual Framework for Financial Reporting, was approved by the GLENIF Board on October 2013.

The TWG was coordinated by the representative of Mexico, and was integrated with representatives from Argentina, Bolivia, Brazil, Colombia, Ecuador, Panama, Paraguay, and Uruguay. Monitoring Group was led by the vice-president of GLENIF Felipe Pérez Cervantes (México).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on January 14, 2014.

Members of the TWG 24

William Allan Biese Decker (Coordinator), Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Domingo Marchese , Federación Argentina de Consejos Profesionales de Ciencias , Argentina

Carlos Ernesto Gonzales Alanes, Colegio de Auditores o Contadores Públicos de Bolivia (CAUB), Bolivia

Eliseu Martins, Conselho Federal de Contabilidade, Brasil

Daniel Sarmiento Pavas, Consejo Técnico de la Contaduría Pública, Colombia

Irma Hernández, Consejo Técnico de la Contaduría Pública, Colombia

Ruth Elsie Carreño Madrid de Molina, Superintendencia de Compañías, Ecuador

Winston Fernández, Colegio de Contadores Economistas y Administradores del Uruguay , Uruguay

Ricardo Villarmarzo, Colegio de Contadores Economistas y Administradores del Uruguay , Uruguay

Denisse Daza, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 23 – Agriculture – Proposed amendments to IAS 16 and IAS 41.

The constitution of the TWG 23 – Agriculture, was approved by the GLENIF Board on June 2013.

The TWG was coordinated by the representative of Argentina, and was integrated with representatives from Bolivia, Brazil, Colombia, Costa Rica, Mexico, Uruguay and Venezuela. Monitoring Group was led by the president of GLENIF  Jorge José Gil (Argentina).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on October 28, 2013.

Members of the TWG 23

Domingo Marchese, coordinator, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Felix Francisco Pinto Rojas, Colegio de Auditores o Contadores de Bolivia, Bolivia

Rogério Lopes Mota, Conselho Federal de Contabilidade, Brasil

Gabriel Suarez Cortes, Consejo Técnico de la Contaduría Pública, Colombia

Arturo Baltodano, Colegio de Contadores de Costa Rica, Costa Rica

René Harry Muñoz, Colegio de Contadores de Costa Rica, Costa Rica

William A. Biese, CINIF Consejo Mexicano de Normas de Información Financiera, México

Martín González Yaravide,  Colegio de Contadores, Economistas y Administradores del Uruguay, Uruguay

Pastora Susana Apostol, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 22 – Insurance Contracts.

The constitution of the TWG 22 – Insurance Contracts, was approved by the GLENIF Board on June 2013.

The TWG was coordinated by the representative of Brasil, and was integrated with representatives from Argentina, Bolivia, Colombia, Mexico, Panama, Uruguay and Venezuela. Monitoring Group was led by GLENIF Director Enory Spinelli (Brasil).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on October 25, 2013.

Members of the TWG 22

Eduardo Wellichen , coordinator, Conselho Federal de Contabilidade, Brasil

Hernán Casinelli, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Roberth Rondales Vidal, Colegio de Auditores y Contadores Públicos de la Bolivia, Bolivia

Daniel Sarmiento Pavas, Consejo Técnico de la Contaduría Pública, Colombia

Luis Antonio Cortés Moreno, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Eduardo Choy, Comisión de Normas de Contabilidad Financiera, Panamá

Antonio Deus, Colegio de Contadores, Economistas e Administradores do Uruguay, Uruguay

Carlos González, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 21 – Regulatory Deferral Accounts.

The constitution of the TWG 21 – Defined Benefit Plans: Regulatory Deferral Accounts, was approved by the GLENIF Board on May 2013.

The TWG was coordinated by the representative of Venezuela, and was integrated with representatives from Argentina, Bolivia, Brazil, Colombia, Ecuador, Mexico and Uruguay. Monitoring Group was led by GLENIF Director Norelly Pinto Vargas (Venezuela).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on September 5, 2013.

Members of the TWG 21

Alberto Afiuni, Coordinator, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Domingo Marchese, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

David Arata Gamarra, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

José Elias Feres de Almeida, Conselho Federal de Contabilidade, Brasil

Luis Alonso Colmenares Rodriguez, Consejo Técnico de la Contaduría Pública, Colombia

Gina Falcón Arias, Superintendencia de Compañías, Ecuador

Luis Antonio Cortés Moreno, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Daniel Acuña Balestra, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Comment Letter

 

TWG 20 – Defined Benefit Plans: Employee Contributions.

The constitution of the TWG 20 – Defined Benefit Plans: Employee Contributions, was approved by the GLENIF Board on April 2013.

The TWG was coordinated by the representative of Colombia, and was integrated with representatives from Argentina, Brazil, Mexico, Uruguay and Venezuela. Monitoring Group was led by GLENIF Director Luis Alonso Colmenares Rodríguez (Colombia).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on July 25, 2013.

Members of the TWG 20

Carlos Arturo Castro Losada, Coordinator, Consejo Técnico de la Contaduría Pública, Colombia

Eduardo Selle, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Hugo Werninghaus, Conselho Federal de Contabilidade, Brasil

Luis Antonio Cortés Moreno, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Daniel Acuña Balestra, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Johan Oliva, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 19 – Novation of Derivatives and Continuation of Hedge Accounting.

The constitution of the TWG 19 – Novation of Derivatives and Continuation of Hedge Accounting, was approved by the GLENIF Board on March 2013.

The TWG was coordinated by the representative of Mexico, and was integrated with representatives from Argentina, Bolivia, Brazil, Chile, Colombia, and Uruguay. Monitoring Group was led by GLENIF Director Felipe Pérez Cervantes (México).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on April 2, 2013.

Members of the TWG 19

Juan Mauricio Gras Gas, Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Claudio Giaimo, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Martin Crespo Garrido, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

Rogério Lopes Mota, Conselho Federal de Contabilidade, Brasil

Miller Andrew Templeton, Colegio de Contadores de Chile, Chile

Gustavo Serrano, Consejo Técnico de la Contaduría Pública, Colombia

Juan Jose Cabrera, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Comment Letter

 

TWG 18 – Recoverable Amount Disclosures for Non-Financial Assets.

The constitution of the TWG 18 – Recoverable Amount Disclosures for Non-Financial Assets, was approved by the GLENIF Board on February 2013.

The TWG was coordinated by the representatives of Brasil y Ecuador, and was integrated with representatives from Argentina, Colombia, Mexico, Uruguay and Venezuela. Monitoring Group was led by GLENIF Board.

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on March 14, 2013.

Members of the TWG 18

Ricardo Lopes Cardoso, Coordinator, Conselho Federal de Contabilidade, Brasil

Gina Soraya Falcón Arias, Coordinadora, Superintendencia de Compañías, Ecuador

Enrique Orlando Castillo Quiñones, Coordinator, Superintendencia de Compañías, Ecuador

Jorge José Gil, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Juarez Domingues Carneiro, Conselho Federal de Contabilidade, Brasil

Luis Alonso Colmenares Rodríguez, Consejo Técnico de la Contaduría Pública, Colombia

Felipe Pérez Cervantes, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Winston Fernández, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Rafael Rodríguez Ramos, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 17 –

1. Equity Method: Share of Other Net Asset Changes;

2. Sale or Contribution of Assets between an Investor and its Associate or Joint Venture:

3. Acquisition of an Interest in a Joint Operation.

The constitution of the TWG 17 was approved by the GLENIF Board on January 2013.

The TWG was coordinated by the representative of Argentina, and was integrated with representatives from Brazil, Colombia, Ecuador, Mexico, Dominican Republic and Uruguay. Monitoring Group was led by GLENIF Vice-president Jorge José Gil (Argentina).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final reports were approved by the Board and the comments letters were sent to the IASB on March 22, 2013 (TWG 17.1) and on April 24, 2013 (TWG 17.2 and 17.3).

Members of the TWG 17

Oscar Albor, Coordinator, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Tânia Regina Sordi Relvas, Conselho Federal de Contabilidade, Brasil

Gabriel Suarez Cortes, Consejo Técnico de la Contaduría Pública, Colombia

Gina Soraya Falcón Arias, Superintendencia de Compañías, Ecuador

Elsa Beatriz García Bojortes, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Mario Torres, Instituto de Contadores Públicos Autorizados de la República Dominicana, R. Dominicana

Martín González Yaravide, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Comment Letter 1

Comment Letter 2

Comment Letter 3

 

TWG 16 – Annual Improvements to IFRSs 2011-2013 Cycle.

The constitution of the TWG 16 – Clarification of Acceptable Methods of Depreciation and Amortization, was approved by the GLENIF Board on January 2013.

The TWG was coordinated by the representative of Mexico, and was integrated with representatives from Argentina, Bolivia, Brasil, Chile, Colombia, Ecuador, Uruguay and Venezuela. Monitoring Group was led by GLENIF Director Felipe Pérez Cervantes (México).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on February 14, 2013.

Members of the TWG 16

Willian Allan Biese Decker, Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Domingo Marchese, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Félix Francisco Pinto Rojas, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

Silvio Takahashi, Conselho Federal de Contabilidade, Brasil

Miller Andrew Templeton, Colegio de Contadores de Chile, Chile

Daniel Sarmiento Pavas, Consejo Técnico de la Contaduría Pública, Colombia

Jacinto Antonio Mendoza Rodríguez, Superintendencia de Compañías, Ecuador

Juan Jose Cabrera, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

José Hernández, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Denisse Daza, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 15 – Proposals for amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets: Clarification of Acceptable Methods of Depreciation and Amortization.

The constitution of the TWG 15 – Clarification of Acceptable Methods of Depreciation and Amortization, was approved by the GLENIF Board on January 2013.

The TWG was coordinated by the representative of Venezuela, and was integrated with representatives from Argentina, Bolivia, Brazil, Colombia, Ecuador, Mexico and Dominican Republic. Monitoring Group was led by GLENIF Director Rafael Rodríguez Ramos (Venezuela).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on March 26, 2013.

Members of the TWG 15

José Hernández, Coordinator, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Ana María Giorla, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Félix Francisco Pinto Rojas, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

Silvio Takahashi, Conselho Federal de Contabilidade, Brasil

Gabriel Suàrez Cortes, Consejo Técnico de la Contaduría Pública, Colombia

Álvaro Andrés González Zambrano, Superintendencia de Compañías, Ecuador

Luis Antonio Cortés Moreno, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Mario Torres, Instituto de Contadores Públicos Autorizados de la República Dominicana, R. Dominicana

Comment Letter

 

TWG 14 – Financial Instruments: Expected Credit Losses.

The constitution of the TWG 14 – Financial Instruments: Expected Credit Losses, was approved by the GLENIF Board on March 2013.

The TWG was coordinated by the representative of Argentina, and was integrated with representatives from Bolivia, Brazil, Chile, Colombia, Ecuador, Mexico, Uruguay and Venezuela. Monitoring Group was led by GLENIF Vice-president Jorge José Gil (Argentina).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on July 5, 2013.

Members of the TWG 14

Claudio Giaimo, Coordinator, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Alfredo Zgaib, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Vladimir Blancourt De La Barra, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

Tania Regina Sordi Relvas, Conselho Federal de Contabilidade, Brasil

Andrés Rodrigo García Mollenhauer, Colegio de Contadores de Chile, Chile

Daniel Sarmiento Pavas, Consejo Técnico de la Contaduría Pública, Colombia

Álvaro Andrés González Zambrano, Superintendencia de Compañías, Ecuador

Juan Mauricio Gras Gas, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Gabriela Cerveri,  Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Williams Garnier, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 13 – Classification and Measurement of IFRS 9.

The constitution of the TWG 13 – Classification and Measurement of IFRS 9 was approved by the GLENIF Board on December, 2012.

The TWG was coordinated by the representative of Mexico, and was integrated with representatives from Argentina, Bolivia, Brasil, Chile, Colombia, and Uruguay. Monitoring Group was led by GLENIF Director Felipe Perez Cervantes (Mexico).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on March 27, 2013.

Members of the TWG 13

Juan Mauricio Gras Gas, Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Claudio Giaimo, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Martin Crespo Garrido, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

Rogério Lopes Mota, Conselho Federal de Contabilidade, Brasil

Miller Andrew Templeton, Colegio de Contadores de Chile, Chile

Gustavo Serrano, Consejo Técnico de la Contaduría Pública, Colombia

Juan Jose Cabrera, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Comment Letter

 

TWG 12 – Conceptual Framework.

The constitution of the TWG 12 – Conceptual Framework was approved by the GLENIF Board on October, 2012. This Group is not related to consultation paper published by the IASB but has been designed as a research group.

The TWG was coordinated by the representative of Mexico, and was integrated with representatives from Argentina, Bolivia, Brazil, Colombia, Ecuador, Dominican Republic, Uruguay and Venezuela. Monitoring Group was led by GLENIF Vice-president Felipe Perez Cervantes (Mexico).

The TWG developed its work based on the work plan approved by the Board, which involved the participation of stakeholders in each country. Each country sent its opinion, it was consolidated and discussed in the Group, and a final report was presented to the Board. The final report was approved by the Board and the comment letter was sent to the IASB on September 30, 2013.

Members of the TWG 12

Willian Allan Biese Decker, Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Domingo Marchese, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Carlos Ernesto Gonzales Alanes, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

Eliseu Martins, Conselho Federal de Contabilidade, Brasil

Daniel Sarmiento Pavas, Consejo Técnico de la Contaduría Pública, Colombia

Irma Hernández, Consejo Técnico de la Contaduría Pública, Colombia

Ruth Elsie Carreño Madrid de Molina, Superintendencia de Compañías, Ecuador

Elizabeth G. De López, Instituto de Contadores Públicos Autorizados de la República Dominicana, R. Dominicana

Winston Fernández, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Ricardo Villamarzo, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Rafael Rodríguez Ramos, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 11 – Post-implementation Review of IFRS 8

The constitution of the TWG 11 – Post-implementation Review of IFRS 8, was approved by the Directory on July, 2012.

The TWG was coordinated by the representative of Mexico, and was integrated with representatives from Argentina, Bolivia, Ecuador, Mexico, Panama, Uruguay and Venezuela. Monitoring Group was led by President of GLENIF Juarez Domingues Carneiro (Brazil).

The final document – comment-letter – was submitted to the Directory’s approval at a meeting held online on November 20, 2012, and was sent to the IASB on November 21, 2012.

Members of the TWG 11

Rogério Lopes Mota, Conselho Federal de Contabilidade, Brazi

Carlos González, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Ricardo Briceño, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Nelson Goodrich, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

William Biese, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), Mexico

Panama Piñeda, Comisión de Normas de Contabilidad Financiera de Panamá, Panama

Felix Francisco Pinto Rojas, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

Ricardo Villarmarzo, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Alcira Calvo, Federación Argentina de Consejos Profisionales de Ciencias Económicas, Argentina

Gladys Margarita Solar Feijóo, Superintendencia de Compañías, Equator

Comment Letter

 

TWG 10 – Comprehensive Review of the IFRS for SMEs

The constitution of the TWG 10 was approved by the Directory on July, 2012. The group was coordinated by the vice-president Jorge José Gil (Argentina).

The final document – comment-letter – was submitted to the Directory’s approval at a meeting held online on December 10, 2012, and was sent to the IASB on the same day.

Members of the TWG 10

Hernán Casinelli, Federación Argentina de Consejos Profisionales de Ciencias Económicas, Argentina

Fábio Moraes da Costa, Conselho Federal de Contabilidade, Brazil

Blanca Inés Aguirre Torres, Superintendencia de Compañías, Equator

Enrique Orlando Castillo Quiñonez, Superintendencia de Compañías, Equator

Alfonso Campaña Roiz, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), Mexico

Gustavo Serrano, Consejo Técnico de la Contaduría Pública, Colombia

Delio Zúñiga, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Alirio Peña, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Alberto Afiuni, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Norelly Pinto, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Johan Oliva, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Andrés García Mollenhauer, Colegio de Contadores de Chile, Chile

Daniel Acuña, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Juan Arcadio Collado, Comisión de Normas de Contabilidad Financiera de Panamá, Panama

Víctor Delfín Peláez Mariscal, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

Comment Letter

 

TWG 9 – GLENIF response to IFRIC on subscribed Sale Options on Non-controlling-interest

The constitution of the TWG 9 was approved by the Directory on July, 2012. The group was coordinated by Ivan Jesus Castillo Caicedo (Colombia), under the supervision of Luis Alonso Colmenares Rodríguez, member of the Directory.

The final document – comment-letter – was submitted to the Directory’s approval at a meeting held online on October 8, 2012, and was sent to the IASB on October 10.

Members of the TWG 9

Ivan Jesus Castillo Caicedo, Consejo Técnico de la Contaduría Pública, Colombia

Carlos Alberto Olmedo Pluas, Superintendencia de Compañías, Equator

Alexandre Fetter Kalikoski, Conselho Federal de Contabilidade, Brazil

Gustavo León, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Williams Garnier, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Juan Mauricio Gras Gas, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), Mexico

Sergio Cravero, Federación Argentina de Consejos Profisionales de Ciencias Económicas, Argentina

Remy Ángel Terceros Fernández, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

Comment Letter

 

TWG 8 – Invitation to Comment on the IASB and IFRS Interpretations Committee Due Process Handbook

The constitucion of the TWG 8 was approved by the Directory on July, 2012.  The group was coordinated by Julio García (Venezuela), under the supervision of Rafael Rodríguez Ramos, member of the Directory.

The final document – Comment-letter – was submmitted to the Directory’s approval at a meeting held online on September 3, 2012, and was sent to the IASB on September 11.

Members of the TWG 8

Julio García, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Luis Alfonso Chávez Chávez, Superintendencia de Compañías, Equator

Luiz Murilo Strube Lima, Conselho Federal de Contabilidade, Brazil

Heraclio Lanza, Federación Argentina de Consejos Profisionales de Ciencias Económicas, Argentina

Luis Antonio Cortés Moreno, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), Mexico

Gabriel Suarez, Consejo Técnico de la Contaduría Pública, Colombia

Jorge Gómez, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

José Alberto Yanes, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Carlos Ernesto Gonzales Alanes, Colegio de Auditores o Contadores Públicos de Bolivia – CAUB, Bolivia

Comment Letter

 

TWG 7 – Annual Improvements

The group’s constitucion was approved by the Directory on may, 2012. The group was coordinated by William Allan Biese (Mexico), under the supervision of Felipe Pérez Cervantes, member of the Directory.

The final document – comment-letter – was submitted to the Directory’s approval, at a meeting held online on September 3, 2012, and was sent to the IASB on September 4.

Members of the TWG 7

William Allan Biese, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), Mexico

Domingo Marchese, Federación Argentina de Consejos Profisionales de Ciencias Económicas, Argentina

Félix Francisco Pinto Rojas, Colegio de Auditores o Contadores Público de Bolivia, Bolivia

Silvio Takahashi, Conselho Federal de Contabilidade, Brazil

Tânia Regina Sordi Relvas, Conselho Federal de Contabilidade, Brazil

Miller Templeton, Colegio de Contadores de Chile, Chile

Jacinto Antonio Mendoza Rodríguez, Superintendencia de Compañías, Equator

Juan José Cabrera, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

José Hernandez, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Denisse Daza, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 6 – (Transition Guidance) Proposed amendments to IFRS 10

Considering the need to form a group to deal with the theme Transition Guidance (Proposed Amendments to IFRS 10), the Directory approved the constitution of the TWG 6, which homologation took place during the meeting held on March 8, 2012, at Mexico City. The group was coordinated by Hugo Gubba (Uruguay) and the comment-letter was sent to IASB on march 21, 2012.

Members of the TWG 6

Hugo Gubba, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Gladys Margarita Solar Feijóo, Superintendencia de Compañías del Ecuador, Ecuador

Remy Ángel Terceros Fernández, Colegio de Auditores o Contadores Público de Bolivia, Bolivia

Rafael Rodríguez Ramos, Federación de Colegios de Contadores Públicos de Venezuela – FCCPV, Venezuela

Luís Alonso Colmenares Rodríguez, Consejo Técnico de la Contaduría Pública, Colombia

Comment Letter

 

TWG 5 – Revenue from contracts with customers

The group’s constitution was approved on October 26, 2011, at the second Directory’s meeting. The group was under the coordination of Silvio Takahashi (Brazil) and the comment-letter was sent to IASB on march 13, 2012.

Members of the TWG 5

Silvio Takahashi, Conselho Federal de Contabilidade, Brazil

William Allan Biese Decker, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), Mexico

Alberto Afiuni, Federación de Colegios de Contadores Públicos de Venezuela – FCCPV, Venezuela

Tânia Regina Sordi Relvas, Conselho Federal de Contabilidade, Brazil

Felipe Sturniolo, Federación Argentina de Consejos, Argentina

Ricardo Villarmarzo, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Enrique Castillo, Superintendencia de Compañías del Ecuador, Ecuador

José Edwin Natusch Melgar, Colegio de Auditores o Contadores Públicos de Bolivia, Bolivia

Comment Letter

 

TWG 4 – Government Loans

The constitution of the group was approved on October 26, 2011, at the second Directory’s meeting. The TWG was coordinated by Renny Espinoza (Venezuela), under the supervision of the director Rafael Rodríguez Ramos. The comment-letter was submitted to the approval of the Directory, at a meeting held online, on January 3, 2012, and sent to the IASB on January 5.

Members of the TWG 4

Renny Espinoza, Coordinator, Federación de Colegios de Contadores Públicos de Venezuela – FCCPV, Venezuela

Sergio Cravero, Federación Argentina de Consejos Profisionales de Ciencias Económicas, Argentina

Idésio Coelho, Conselho Federal de Contabilidade, Brazil

Gina Elizabeth Hidalgo Flores, Superintendencia de Compañías, Equator

Luis Antonio Cortés Moreno, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), Mexico

Vidalma Moreno, Comisión de Normas de Contabilidad Financiera de Panamá, Panama

Comment Letter

 

TWG 3 – Leasing

The creation of the group was approved in October 26, 2011, at the second Directory’s meeting of the GLASS. The coordination of the group is under the responsibility of the accountant William Allan Biese Decker (Mexico). The director Felipe Perez Cervantes is the supervisor of the group. The comment-letter was submitted to the approval of the Directory and sent to the IASB on September 2013.

Members of the TWG 3

William Allan Biese Decker, Coordinator, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), México

Marcelo Kozak, Federación Argentina de Consejos Profesionales de Ciencias Económicas, Argentina

Eliseu Martins, Conselho Federal de Contabilidade, Brazil

Carlos Olmedo Plúas, Superintendencia de Compañías, Ecuador

Julio Laso, Comisión de Normas de Contabilidad Financiera, Panamá

Jose Hernandez, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter

 

TWG 2 –Investment Entities

The group, created in September, 2011, is composed by representatives of Brazil, Argentina, Colombia, México, Venezuela, Bolivia, Panamá y Ecuador, under the coordination of Domingo Marchese (Argentina) and supervised by the Vice-president Jorge José Gil (Argentina). The Group adopted the type of discussion through focal groups. The final document was submitted to the Directory’s approval at a meeting held online, in December 20. The comment-letter was presented to the IASB on January 5, 2012.

Members of the TWG 2

Domingo Marchese, Federación Argentina de Consejos Profisionales de Ciencias Económicas, Argentina

Alexandre Cordeiro de Andrade, Conselho Federal de Contabilidade, Brazil

Remy Ángel Terceros Fernández, Colegio de Auditores e Contadores Públicos, Bolivia

Daniel Sarmiento Pava, Consejo Técnico de la Contaduría Pública, Colombia

Enrique Orlando Castillo Quiñones, Superintendencia de Compañías del Ecuador, Equator

Elsa Beatriz García Bojorges, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), Mexico

Hector Castillo, Comisión de Normas de Contabilidad Financiera de Panamá, Panama

Norelly Pinto, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela.

Comment Letter

 

TWG 1 – Agenda Consultations

In august 22, 2011, the Directory of the GLASS deliberated about the creation of a GTT to develop technical works on the identification of the appropriate answers to the questions proposed by the IASB.

The TWG – Agenda Consultations IASB was established in August 22, 2011, in order to develop technical work on the identification of appropriate responses to the issues raised by the IASB.

The accountant Ricardo Lopes Cardoso, representative of Brazil, was the coordinator of the TWG. The group had the collaboration of members appointed by Argentina, Ecuador, Mexico, Panama, Uruguay and Venezuela, besides Brazil.

The work began with the referral, to the organizations that integrate the GLASS, of a questionnaire, available on the websites of the entities that compose the GLASS. Through this document, the Professional Accountants of the countries presented their suggestions on what IFRS’ standards needed to be revised, and provided contributions about the relevance of the themes included in the IASB’s Agenda .

Based on the work developed through focus groups and virtual meetings (via Skype), the coordinator of the TWG drafted the final report, identifying the most relevant issues to each country member of the GLASS.

The final document – Comment-Letter – was submitted to the Directory’s approval at a meeting held online on November 24, 2011, and sent to the IASB on the 30th of the same month.

Members of the TWG 1

Ricardo Lopes Cardoso, Coordinator, Conselho Federal de Contabilidade, Brazil

Domingo Marchese, Federación Argentina de Consejos Profisionales de Ciencias Económicas, Argentina

Idésio Coelho, Conselho Federal de Contabilidade, Brazil

Gladys Margarita Solar Feijoo, Superintendencia de Compañías, Equator

William A. Biese Decker, Consejo Mexicano de Normas de Información Financiera, A.C (CINIF), Mexico

Hector Castillo, Comisión de Normas de Contabilidad Financiera de Panamá, Panama

Winston Fernandez, Colegio de Contadores Economistas y Administradores del Uruguay, Uruguay

Norelly Pinto, Federación de Colegios de Contadores Públicos de Venezuela, Venezuela

Comment Letter