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 114 – Financial instruments with equity characteristics — Proposed amendments to IAS 32, IFRS 7 and IAS 1

In process.

Members of TWG 114 – (The TWG was formed by the GLENIF Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor/Coordinator	William A. Biese / María Pineda	Consejo Mexicano de Normas de Información Financiera, A.C.
Member of the TWG	Jairo Enrique Cervera Rodríguez	Consejo Técnico de la Contaduría Pública
Member of the TWG	Miguel Ángel Díaz Martinez	Consejo Técnico de la Contaduría Pública
Member of the TWG	Iván Duarte Blanco	Colegio de Contadores Públicos de Costa Rica
Member of the TWG	Martín González Yaravide	Colegio de Contadores, Economistas y Administradores del Uruguay
Member of the TWG	Raúl Turcios Cardona	Instituto Guatemalteco de Contadores Públicos y Auditores IGCPA
Member of the TWG	Diana Lee	Comisión de Normas de Contabilidad Financiera – NOCOFIN
Member of the TWG	Walter Saldivar	Colegio de Contadores del Paraguay – CCPy
Member of the TWG	Nadia Ruiz	Colegio de Contadores del Paraguay – CCPy
Member of the TWG	Luis Morel	Colegio de Contadores del Paraguay – CCPy
Member of the TWG	Alex Cuzcano Cuzcano	Consejo Normativo de Contabilidad

TWG 113 – Draft Standard: Annual Improvements: Volume 11;

In process.

Members of TWG 113 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor/Coordinator	José Luiz Carvalho Patrick Matos	Federal Accounting Council – BRAZIL
Member of the TWG	Erick Brenes Flores	College of Public Accountants of Costa Rica – COSTA RICA
Member of the TWG	Jairo Enrique Cervera Rodríguez	Technical Council of Public Accounting – COLOMBIA
Member of the TWG	Miguel Ángel Díaz Martinez	Technical Council of Public Accounting – COLOMBIA
Member of the TWG	Alfredo Chávez Larrea	Association of Public Auditors or Accountants of Bolivia – CAUB – BOLIVIA
Member of the TWG	Rosselys Rodríguez de Hernandez	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – VENEZUELA

TWG 112 – Draft Standard: International Tax Reform – Rules of the Second Pillar Model. Proposals to amend IFRS for SMEs

The final report was approved by the Board and the comment letter sent to the IASB on 17 July 2023.

Members of TWG 112 – (The TWG was formed by the GLENIF Council).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor/Coordinator	Norelly Vargas	FCCPV – Venezuela

TWG 111 – Request for Information and Letters of Comments: Post-Implementation Review of IFRS 15 – Deterioration.

The final report was approved by the Board and the comment letter sent to the IASB on 27 october 2023.

Members of TWG 111 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	Norelly Vargas	FCCPV – Venezuela
Coordinator	José Hernández	FCCPV – Venezuela
Member of the TWG	Nelson Goodrich	FCCPV – Venezuela
Member of the TWG	Carlos Ernesto Gonzáles Alanes	Association of Public Auditors or Accountants of Bolivia – CAUB – Bolivia
Member of the TWG	Jairo Cervera	CTCP – Colombia
Member of the TWG	Miguel Ángel Díaz	CTCP – Colombia
Member of the TWG	Adriana Caetano	CFC – Brazil
Member of the TWG	Diana Lima	NOCOFIN – Panama
Member of the TWG	Paulina Rubio	College of Public Accountants of Pichincha and Ecuador – Ecuador
Member of the TWG	Veronica Córdova
Member of the TWG	Percy Antonio Vilchez Olivares	Accounting Standards Council – Peru
Member of the TWG	Ricardo Montenegro Guillén	College of Public Accountants of Costa Rica – Costa Rica

TWG 110 – Request for Information and Comment Letters: Post-Implementation Review of IFRS 9 – Deterioration.

The final report was approved by the Board and the comment letter sent to the IASB on 27 September 2023.

Members of TWG 110 – (The TWG was formed by GLENIF’s Board of Directors).

NAME	POSITION	REPRESENTATIVE INSTITUTION
Elsa Beatriz Garcia Bojorges	Supervisor	Mexican Financial Reporting Standards Council, A.C. (CINIF) – Mexico
Bill Biese	Coordinator
Maria Pineda	Member
Rafael Romero Meza	Member	College of Accountants of Chile A.G. – Chile
Alfredo Chávez Larrea	Member	Association of Public Auditors or Accountants of Bolivia – CAUB – Bolivia
Fabiana Palazzo Barbosa	Member	Federal Accounting Council – Brazil
Jairo Cervera	Member	Technical Council of Public Accounting – Colombia
Miguel Ángel Díaz	Member	Technical Council of Public Accounting – Colombia
Cesar Martinez Ojeda	Member	Board of Directors of the Association of Accountants of Paraguay – Paraguay
Diana Lima	Member	Panama Financial Accounting Standards Commission – Panama
Federico García	Member	College of Public Accountants of Costa Rica – Costa Rica
Carlos Darío Torres	Member	Argentine Federation of Professional Councils of Economic Sciences (FACPCE) – Argentina
Sunday Marchese	Member
Alex Cuzcano	Member	Accounting Standards Council – Peru
Martín Gonzalez Yaravide	Member	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Fabiano Romeu	Member
Nelson Goodrich	Member	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela
José Hernández	Member
Alexei Star	Member	College of Public Accountants of Pichincha and Ecuador – Ecuador
Gina Hidalgo	Member

TWG 109 – Modifications in the Classification and Measurement of Financial Instruments.

The final report was approved by the Board and the comment letter sent to the IASB on 18 July 2023.

Members of TWG 109 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION OF THE COUNTRY
Supervisor	Elsa Beatriz Garcia Bojorges	Mexican Financial Reporting Standards Council, A.C. (CINIF) – Mexico
Coordinator	Bill Biese	Mexican Financial Reporting Standards Council, A.C. (CINIF) – Mexico
Member of the TWG	Maria Pineda	Mexican Financial Reporting Standards Council, A.C. (CINIF) – Mexico
Member of the TWG	José Alberto Raygada Agüero	College of Public Accountants of Costa Rica – Costa Rica
Member of the TWG	Eduardo Flores	Federal Accounting Council (CFC) – Brazil
Member of the TWG	Fabiano Romeu	College of Accountants CCEAU – Uruguay
Member of the TWG	Sunday Marchese	Argentine Federation of Professional Councils of Economic Sciences (FACPCE) – Argentina
Member of the TWG	Nelson Goodrich	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela
Member of the TWG	José Hernández	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela
Member of the TWG	Jairo Cervera	Technical Council of Public Accounting – Colombia
Member of the TWG	Miguel Ángel Díaz	Technical Council of Public Accounting – Colombia
Member of the TWG	Alex Cuzcano	Accounting Standards Council – Peru

TWG 108 – IAS 12 Reform for International Tax Reform.

The final report was approved by the Board and the comment letter sent to the IASB on 10 March 2023.

TWG 107 – IFRS for SMEs.

The final report was approved by the Board and the comment letter sent to the IASB on 7 March 2023.

Members of TWG 107 – (The TWG was formed by the GLENIF Council).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor/Coordinator	Norelly Pinto Vargas	FEDERATION OF COLLEGES OF PUBLIC ACCOUNTANTS OF THE BOLIVARIAN REPUBLIC OF VENEZUELA – Venezuela
Member of the TWG	LCDA. Rosa Pérez
Member of the TWG	Atty. Jorge Fermín
Member of the TWG	Martin Kerner	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member of the TWG	Diana Suardi	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member of the TWG	Rosana Ysetta	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member of the TWG	Adriana Caetano	Federal Accounting Council – Brazil
Member of the TWG	Felipe Bastos	Federal Accounting Council – Brazil
Member of the TWG	Guilherme Biese	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member of the TWG	Jairo Cervera	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member of the TWG	Miguel Díaz	CTCP – Colombia
Member of the TWG	Verónica Moitiño	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member of the TWG	Lic. Fabían Ramírez Castro	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member of the TWG	Diana Lima	NOCOFIN – Panama
Member of the TWG	Diana Mosquera	NOCOFIN – Panama
Member of the TWG	Glenis Pinzón	NOCOFIN – Panama
Member of the TWG	Carlos E. Gonzales Alanes	Association of Public Auditors or Accountants of Bolivia (CAUB) – Bolivia
Member of TWG 107	Eduardo Alexei Estrella Morales	College of Public Accountants of Pichincha and Ecuador – Ecuador
Member of TWG 107	Paulina del Carmen Rubio Darquea	College of Public Accountants of Pichincha and Ecuador – Ecuador
Member of the TWG	Alex Cuzcano Cuzcano	ACCOUNTING STANDARDS COUNCIL – Peru
Member of the TWG	To be designated	COLLEGE OF ACCOUNTANTS OF CHILE – Chile
Member of the TWG	To be designated	COLLEGE OF ACCOUNTANTS OF CHILE – Chile
Member of the TWG	Vanessa Frias	Institute of Certified Public Accountants of the Dominican Republic (ICPARD) – Dominican Republic
Member of the TWG	Ronald Fiallos Williams	TECHNICAL COUNCIL FOR ACCOUNTING AND AUDITING STANDARDS – Honduras

TWG 106 – Financial Contracts.

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on March 28, 2022.

Members of TWG 106 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	José Luiz Carvalho	FEDERAL ACCOUNTING COUNCIL – Brazil
Coordinator	Eduardo Flores	FEDERAL ACCOUNTING COUNCIL – Brazil
Member of the TWG	Jorge Rodriguez	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member of the TWG	Carlos Ernesto Gonzales	Association of Public Auditors or Accountants of Bolivia – CAUB – Bolivia
Member of the TWG	Luis Diego León Barquero	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Members of the TWG	Carlos Filgueira	College of Accountants of Chile A.G. – Chile
Member of the TWG	Carlos Augusto Molano R	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member of the TWG	Maria Pineda	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member of the TWG	Diana Mosquera/ Diana Lee	FINANCIAL ACCOUNTING STANDARDS COMMISSION (NOCOFIN) – Panama
Member of the TWG	Fabiano Romeu	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member of TWG 106	Carlos Ruiz Hillpha	ACCOUNTING STANDARDS COUNCIL – Peru

GTT 105 – Non-Current Liabilities with Covenants.

The final report was approved by the Board of Directors and the comment letter sent to the IASB on March 21, 2022.

Members of TWG 105 – (The TWG was formed by the GLENIF Council).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	José Luiz Carvalho	FEDERAL ACCOUNTING COUNCIL – Brazil
Coordinator	Patrício Matos	FEDERAL ACCOUNTING COUNCIL – Brazil
Member of the TWG	José Luis Romero	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member of the TWG	Carlos Ernesto Gonzales	Association of Public Auditors or Accountants of Bolivia – CAUB – Bolivia
Member of the TWG	Mr. Carlos Agüero	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Members of the TWG	Carlos Filgueira and Cristian Flores	College of Accountants of Chile A.G. – Chile
Member of the TWG	Jesús María Peña Bermúdez	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member of the TWG	Ramón Cáceres Velásquez	Technical Council for Accounting and Auditing Standards (UJuntec) – Honduras
Member of the TWG	Guilherme Biese	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member of the TWG	Diana Mosquera/ Diana Lee	FINANCIAL ACCOUNTING STANDARDS COMMISSION (NOCOFIN) – Panama
Member of the TWG	Fabiano Romeu	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member of the TWG	Juan Carlos Uceda Vargas	ACCOUNTING STANDARDS COUNCIL – Peru

GTT 104 – RFI PIR N09.

The final report was approved by the Board of Trustees and the comment letter sent to the IASB on January 27, 2022.

Members of TWG 104 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisors	Felipe Pérez Cervantes/ Elsa Beatriz Garcia Bojorges	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Coordinator	Juan Gras	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member	Carlos Darío Torres	FACPCE – Argentina
Member	Patrick Oliveira Matos	CFC – Brazil
Member of SWG-104	Alfredo A. Chávez Larrea	Association of Public Auditors or Accountants of Bolivia – CAUB – Bolivia
Member	Carlos Augusto Molano Rodríguez	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	Federico García	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member	Romel Sinoel Castellanos López	TECHNICAL COUNCIL FOR ACCOUNTING AND AUDITING STANDARDS – HONDURAS
Member	Martín Gonzalez Yaravide	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member	Diana Mosquera/ Diana Lee	FINANCIAL ACCOUNTING STANDARDS COMMISSION (NOCOFIN) – Panama
Member	Alex Cuzcano	ACCOUNTING STANDARDS COUNCIL – Peru
Member	Domingo Acevedo	ICPARD – Dominican Republic

GTT 103 – Subsidiary without Public Accounting: Disclosure.

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on January 31, 2022.

Members of TWG 103 – (The TWG was formed by the GLENIF Council).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	Jorge Gil	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Coordinator	Hernán Casinelli
Member	Pereira, Janine M L	CFC – Brazil
Member	Leonardo Varón García	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	Mariuxi Elizabeth Ortega León Representative	SUPERINTENDENCE OF COMPANIES, SECURITIES AND INSURANCE – Ecuador
Member	Dayra Alexandra Benavides Gutierrez	SUPERINTENDENCE OF COMPANIES, SECURITIES AND INSURANCE – Ecuador
Member	Néstor Leonardo García Chávez	SUPERINTENDENCE OF COMPANIES, SECURITIES AND INSURANCE – Ecuador
Member	Juan M. Gras Gas	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member	Diego Moreira / Pablo Myal	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member	Diana Mosquera/ Diana Lee	FINANCIAL ACCOUNTING STANDARDS COMMISSION (NOCOFIN) – Panama
Member	Óscar Bravo	ACCOUNTING STANDARDS COUNCIL – Peru
Member	Domingo Acevedo	ICPARD – Dominican Republic

TWG 102 – Initial implementation of IFRS 17.

The final report was approved by the Board of Directors and the comment letter sent to the IASB on September 27, 2021.

Members of TWG 102 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	José Luiz Carvalho	CFC – Brazil
Coordinator	Adriana Caetano	CFC – Brazil
Member	Luís Godoy	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member	Leonardo Varón García	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	Licensed Karol Vindas,	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member	Mariuxi Elizabeth Ortega Leão	Superintendence of Companies, Securities and Insurance – Ecuador
Member	Dayra Alexandra Benavides Gutierrez	Superintendence of Companies, Securities and Insurance – Ecuador
Member	Néstor Leonardo García Chávez	Superintendence of Companies, Securities and Insurance – Ecuador
Member	Luis Antonio Cortés Moreno	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member	Diego Moreira / Pablo Moyal	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member	Diana Mosquera/ Diana Lee	Financial Accounting Standards Commission (NOCOFIN) – Panama
Member	Alex Richard Cuzcano	ACCOUNTING STANDARDS COUNCIL – Peru
Member	Luís Olívio	ICPARD – Dominican Republic

TWG 101 – Management’s comments.

Permanent – in process.

Members of TWG 101 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	Dunia Zamora	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Coordinator	Marco Antonio Gómez	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member of the TWG	José Maria Gonzalez	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member of the TWG	Carlos Ernesto Gonzales	Association of Public Auditors or Accountants of Bolivia – CAUB – Bolivia
Member of the TWG	Ticiane Santos	FEDERAL ACCOUNTING COUNCIL – Brazil
Member of the TWG	Alexis Reinaldo Muñoz Madariaga	College of Accountants of Chile A.G. – Chile
Member of the TWG	Carlos Augusto Molano R.	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member of the TWG	Elsa Beatriz Garcia Bojorges	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member of the TWG	Diana Mosquera/ Diana Lee	FINANCIAL ACCOUNTING STANDARDS COMMISSION (NOCOFIN) – Panama
Member of the TWG	Sílvia Olivera Galiana	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member of the TWG	Eduardo Gris Percovich	ACCOUNTING STANDARDS COUNCIL – Peru
Member of the TWG	José Hernández	FEDERATION OF COLLEGES OF PUBLIC ACCOUNTANTS OF THE BOLIVARIAN REPUBLIC OF VENEZUELA – Venezuela

TWG 100 – Management ‘s comments.

The final report was approved by the Board of Trustees and the comment letter sent to the IASB on November 23, 2021.

Members of the TWG 100 – (The TWG was formed by the Board of Directors of GLENIF).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisors	Felipe Pérez Cervantes/ Elsa Beatriz Garcia Bojorges	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Coordinator	Juan Gras	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member	Estela Maria Lettieri	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member	Janine Pereira	CFC – Brazil
Member	Vladimir M. Blancourt De La Barra	Association of Public Auditors or Accountants of Bolivia – CAUB – Bolivia
Member	Juan Pizarro Bahamondes	College of Accountants of Chile A.G. – Chile
Member	Juan Aguila
Member	Cristian Flores
Member	Carlos Filgueira
Member	Carlos Augusto Molano	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	Lic Manuel Morales	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member of the GTT 100	Diana Lima	Financial Accounting Standards Commission (NOCOFIN) – Panama

TWG 99 – Proposed specific amendments to the IFRS Foundation Constitution to include an International Sustainability Standards Board to define IFRS sustainability standards.

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on July 29, 2021.

TWG 98 – Absence of Convertibility, Proposed Amendments to IAS 21.

The final report was approved by the Board and the comment letter sent to the IASB on September 1, 2021.

Members of TWG 98 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	Angel Roberto Salazar Frisancho	ACCOUNTING STANDARDS COUNCIL – Peru
Coordinator	Eduardo Gris Percovich	ACCOUNTING STANDARDS COUNCIL – Peru
Member	Martin Kerner	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member	Paula Parodi
Member	Teach. Marta Pelucio	CFC – Brazil
Member	Alfredo A. Chávez Larrea	Association of Public Auditors or Accountants of Bolivia – CAUB – Bolivia
Member	Audrey Arbelo	College of Accountants of Chile A.G. – Chile
Member	Roberto Urbina
Member	Marcelo Bravo
Member	Carlos Filgueira
Member	Jesús María Peña	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	Luis Diego León Barquero	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member	Juan Cortés	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member	Cra. Verónica Moitiño	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member	Diana Mosquera	Financial Accounting Standards Commission (NOCOFIN) – Panama
Member	Nelson Goodrich	FEDERATION OF COLLEGES OF PUBLIC ACCOUNTANTS OF THE BOLIVARIAN REPUBLIC OF VENEZUELA – Venezuela
Member	Indira Patricia Moya Sanchez

TWG 97 – Consultation of the IASB Agenda.

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on September 29, 2021.

TWG 96 – Disclosure Requirements in IFRS Standards – A Pilot Approach.

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on January 12, 2022.

Members of TWG 96 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	Norelly Pinto Vargas	FEDERATION OF COLLEGES OF PUBLIC ACCOUNTANTS OF THE BOLIVARIAN REPUBLIC OF VENEZUELA – Venezuela
Coordinator	José Hernández
Member	Clondy Garcia
EEG Observer	Sunday Marchese	EEG – Argentina
Member	Alberto Castro	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member	Patrício Matos	FEDERAL ACCOUNTING COUNCIL – Brazil
Member	Luis Diego León Barquero	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member	Efrain Jimenez	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member of the TWG	Luis Antonio Cortés Moreno	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member	Justo Manrique Aragón	ACCOUNTING STANDARDS COUNCIL – Peru

TWG 95 – Covid-19 related rental concessions after June 30, 2021. Proposed amendment to IFRS 16.

The final report was approved by the Board of Directors and the comment letter sent to the IASB on February 25, 2021.

TWG 94 – Regulatory Assets and Liabilities.

The final report was approved by the Board of Directors and the comment letter sent to the IASB on July 30, 2021.

Members of TWG 94 – (The TWG was formed by the GLENIF Council).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	Carlos Filgueira Ramos	COLLEGE OF ACCOUNTANTS OF CHILE – Chile
Coordinator	Nicolas Antonio Martinez Alvear	COLLEGE OF ACCOUNTANTS OF CHILE – Chile
Member	Sunday Marchese	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member	Adilvo France	CFC/CPC – Brazil
Member	Wilmar Franco Franco	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	Jesús María Peña Bermúdez	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	David Morales	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member	Luis Antonio Cortés Moreno	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member	Óscar Bravo	ACCOUNTING STANDARDS COUNCIL – Peru

TWG 93 – Post-Implementation Review of IFRS 10, IFRS 11 and IFRS 12.

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on May 10, 2021.

Members of TWG 93 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	Felipe Pérez Cervantes	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Coordinator	Juan Gras	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member	Martin Kerner	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member	Patrick Oliveira Matos	FEDERAL ACCOUNTING COUNCIL – Brazil
Member	Leonardo Varón García	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	Mauricio Ávila Rincón	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	Luis Diego Leao	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member	Juan Pizarro Bahamondes	COLLEGE OF ACCOUNTANTS OF CHILE – Chile
Member	Verónica Moitiño	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member	Alex Cuzcano	ACCOUNTING STANDARDS COUNCIL – Peru

TWG 92 – Business combinations under common control.

The final report was approved by the Board and the comment letter sent to the IASB on September 1, 2021.

Members of TWG 92 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	Leonardo Varón García	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Coordinator	Wilmar Franco Franco
Member	Mauricio Ávila Rincón
Member	Guilherme Bossio.	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member	Eduardo Flores	FEDERAL ACCOUNTING COUNCIL – Brazil
Member	William Menjivar	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member	Carlos Filgueira Ramos	COLLEGE OF ACCOUNTANTS OF CHILE – Chile
Member	Juan Gras	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member	Agustín Rodrigues	ACCOUNTING STANDARDS COUNCIL – Peru
Member	Martín Gonzalez	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member	José Nicanor Hernández Meriño	FEDERATION OF COLLEGES OF PUBLIC ACCOUNTANTS OF THE BOLIVARIAN REPUBLIC OF VENEZUELA – Venezuela

TWG 91 – Sustainability Report. Role of the IFRS Foundation.

The final report was approved by the Board of Directors and the comment letter sent to the IASB on December 31, 2020.

Members of TWG 91 – (The TWG was formed by the GLENIF Board).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	Jorge J. Gil	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Coordinator	Laura Accifonte
Member of the TWG	Juan Gras	MEXICAN FINANCIAL REPORTING STANDARDS COUNCIL, A.C. -Mexico
Member of the TWG	Adriana Caetano	FEDERAL ACCOUNTING COUNCIL – Brazil
Member of the TWG	Wilmar Franco Franco	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member of the TWG	Leonardo Varón García	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member of the TWG	Mauricio Ávila Rincón	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member of the TWG	Ivan Duarte	COLLEGE OF PUBLIC ACCOUNTANTS OF COSTA RICA – Costa Rica
Member of the TWG	Winston Fernández	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member of the TWG	Nicolas Gambetta	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member of the TWG	Nicolas Canevaro	ACCOUNTING STANDARDS COUNCIL – Peru

TWG 90 – Proposed amendments to IAS 29 – Financial reporting in hyperinflationary economies, derived from recent implementation experiences.

Permanent – in process.

Members of TWG 90 – (The TWG was formed by GLENIF’s Board of Directors).

POSITION	NAME	REPRESENTATIVE INSTITUTION
Supervisor	Jorge J. Gil	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Coordinator	Sunday Marchese	ARGENTINE FEDERATION OF PROFESSIONAL COUNCILS OF ECONOMIC SCIENCES – Argentina
Member	Marta Cristina Pelucio Grecco	FEDERAL ACCOUNTING COUNCIL – Brazil
Member	Elsa Beatriz Garcia Bojorges	MEXICAN FINANCIAL REPORTING STANDARDS BOARD, A.C. – Mexico
Member	Jesus María Peña Bermúdez	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	Edgar Hernando Molina	TECHNICAL COUNCIL OF PUBLIC ACCOUNTING – Colombia
Member	Mario Díaz Durán	ASSOCIATION OF ACCOUNTANTS, ECONOMISTS AND ADMINISTRATORS OF URUGUAY – Uruguay
Member of the TWG	Miguez Gomez Mariuxi Marisol	SUPERINTENDENCE OF COMPANIES, SECURITIES AND INSURANCE – Ecuador
Member of the TWG	Fredy cries	ACCOUNTING STANDARDS COUNCIL – Peru
Member of the TWG	Carlos Ruiz Hillpha	ACCOUNTING STANDARDS COUNCIL – Peru

TWG 89 – Analysis of C Businesses under Common Control

The final report was approved by the Board of Directors and the comment letter sent to the IASB on August 14, 2020.

Members of TWG 89 – (The TWG was formed by GLENIF’s Board of Directors).

Supervisor/Coordinator	José Luis Ribeiro de Carvalho	Federal Accounting Council – Brazil
Member	Jorge José Gil	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Felipe Pérez Cervantes	Mexican Financial Reporting Standards Council, A.C. (CINIF) – Mexico
Member	Leonardo Varón Garcia	Technical Council of Public Accounting – Colombia
Member	Dunia Zamora Solano	College of Accountants of Costa Rica – Costa Rica
Member	Alejandro Vera Espinosa	College of Accountants of Chile – Chile
Member	Winston Fernández	Association of Accountants, Economists and Administrators of Uruguay
Member	Angel Salazar	Accounting Standards Council – Peru
Member	Norelly Pinto Vargas	Federation of Associations of Public Accountants of Venezuela

Comment Letter – Portuguese version

Comment Letter – Spanish Version

TWG 88 – ED – Liability of Lease in Sale Followed by Lease

The final report was approved by the Board of Directors and the comment letter sent to the IASB on March 29, 2021.

Members of TWG 88 – (The TWG was formed by the Board of Directors of GLENIF).

Supervisor	Felipe Pérez Cervantes	Mexican Financial Reporting Standards Council – CINIF – Mexico
Coordinator	Guilherme Allan Biese Decker	Mexican Financial Reporting Standards Council – CINIF – Mexico
Member	Rudah Luccas	University of São Paulo – Brazil
Member	Carlos Augusto Molano	Technical Council of Public Accounting – Colombia
Member	Alexis Reinaldo Muñoz Madariaga	College of Accountants of Chile – Chile
Member	Lic. Fabián Ramírez Castro	College of Public Accountants of Costa Rica – Costa Rica
Member	José Luis Romero	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Eduardo Denis	Association of Accountants, Economists and Administrators of Uruguay – CCEAU – Uruguay
Member	Norelly Pinto Vargas	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela

TWG 87 – Classification of liabilities as current or non-current: postponement of the date of entry into force

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on June 3, 2020.

Members of TWG 87 – (The TWG was formed by GLENIF’s Board of Directors).

Supervisor/Coordinator	Jorge José Gil	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	José Luis Ribeiro de Carvalho	Federal Accounting Council – Brazil
Member	Felipe Pérez Cervantes	Mexican Financial Reporting Standards Council, A.C. (CINIF) – Mexico
Member	Leonardo Varón Garcia	Technical Council of Public Accounting – Colombia
Member	Dunia Zamora Solano	College of Accountants of Costa Rica – Costa Rica
Member	Alejandro Vera Espinosa	College of Accountants of Chile – Chile
Member	Winston Fernández	Association of Accountants, Economists and Administrators of Uruguay
Member	Angel Salazar	Accounting Standards Council – Peru
Member	Norelly Pinto Vargas	Federation of Associations of Public Accountants of Venezuela

Comment Letter – Portuguese version

Comment Letter – Spanish Version

TWG 86 – Rent reduction related to Covid-19

The final report was approved by the Board of Directors and the comment letter sent to the IASB on May 8, 2020.

Members of TWG 86 – (The TWG was formed by GLENIF’s Board of Directors).

Supervisor/Coordinator	Jorge José Gil	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	José Luis Ribeiro de Carvalho	Federal Accounting Council – Brazil
Member	Felipe Pérez Cervantes	Mexican Financial Reporting Standards Council, A.C. (CINIF) – Mexico
Member	Leonardo Varón Garcia	Technical Council of Public Accounting – Colombia
Member	Dunia Zamora Solano	College of Accountants of Costa Rica – Costa Rica
Member	Alejandro Vera Espinosa	College of Accountants of Chile – Chile
Member	Winston Fernández	Association of Accountants, Economists and Administrators of Uruguay
Member	Angel Salazar	Accounting Standards Council – Peru
Member	Norelly Pinto Vargas	Federation of Associations of Public Accountants of Venezuela

Comment Letter – Portuguese version

Comment Letter – Spanish Version

TWG 85 – Reform of the Benchmark Interest Rate – Phase 2

The final report was approved by the Board of Directors and the comment letter sent to the IASB on May 22, 2020.

Members of TWG 85 – (The TWG was formed by the GLENIF Council)

Supervisor/Coordinator	José Luis Ribeiro de Carvalho	Federal Accounting Council – Brazil
Member	Jorge José Gil	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Felipe Pérez Cervantes	Mexican Financial Reporting Standards Council, A.C. (CINIF) – Mexico
Member	Leonardo Varón Garcia	Technical Council of Public Accounting – Colombia
Member	Dunia Zamora Solano	College of Accountants of Costa Rica – Costa Rica
Member	Alejandro Vera Espinosa	College of Accountants of Chile – Chile
Member	Winston Fernández	Association of Accountants, Economists and Administrators of Uruguay
Member	Angel Salazar	Accounting Standards Council – Peru
Member	Norelly Pinto Vargas	Federation of Associations of Public Accountants of Venezuela

Comment Letter – Portuguese version

Comment Letter – Spanish Version

TWG 84 – Business Combinations – Goodwill 1 and Impairment Disclosures

The TWG is being coordinated by Juan Gras of the Mexican Council for Financial Reporting Standards, A.C. (CINIF). The final report must be submitted to the IASB by 31 December 2020.

TWG 83 – RFI – IFRS for Small and Medium Enterprises

The final report was approved by the Board and the comment letter sent to the IASB on and the comment letter sent to the IASB on 27 October 2020.

Members of TWG 83.

Norelly Pinto Vargas	Supervisor / Coordinator	Federation of Associations of Public Accountants of Venezuela
LCDA. Mileny Perdomo	Member	Federation of Associations of Public Accountants of Venezuela
Atty. Jorge Fermín	Member	Federation of Associations of Public Accountants of Venezuela
Martin Kerner	SMEIG Member	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Diana Suardi	Member	Argentine Federation of Professional Councils of Economic Sciences – Argentina
José Luiz Ribeiro de Carvalho,	Member	Federal Accounting Council – Brazil
Wilmar Franco Franco	Member	Technical Council of Public Accounting – Colombia
Leonardo Varón García	Member	Technical Council of Public Accounting – Colombia
Daniel Sarmiento	SMEIG Member	Technical Council of Public Accounting – Colombia
Lic. Fabían Ramírez Castro	Member	College of Accountants of Costa Rica – Costa Rica
Ronald Fiallos Williams	Member of the TWG	Technical Council for Accounting and Auditing Standards – Honduras
Guilherme Biese	Member	Mexican Financial Reporting Standards Council, A.C. (CINIF) – Mexico
Agustín Rodríguez Chávez	Member	Accounting Standards Council – Peru
Angel Salazar Frisancho	Member	Accounting Standards Council – Peru
Vanessa Frias	Member of the TWG	Institute of Certified Public Accountants of the Dominican Republic
Verónica Moitiño	Member	Association of Accountants, Economists and Administrators of Uruguay
Norelly Pinto Vargas	Supervisor / Coordinator	Federation of Associations of Public Accountants of Venezuela
LCDA. Mileny Perdomo	Member	Federation of Associations of Public Accountants of Venezuela

Comment Letter – Portuguese version

Comment Letter – Spanish Version

TWG 82 – General Presentation and Information to be Disclosed

The final report was approved by the Board and the comment letter sent to the IASB on 30 September 2020.

Members of TWG 82

Jorge José Gil	Supervisor	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Hernán Casinelli	Coordinator	Argentine Federation of Professional Councils of Economic Sciences – Argentina
José Luis Romero	Member	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Juan Mauricio Gras Gas	Member	Mexican Financial Reporting Standards Council, A.C. (CINIF) – Mexico
Wilmar Franco Franco	Member	Technical Council of Public Accounting – Colombia
Leonardo Varón García	Member	Technical Council of Public Accounting – Colombia
Francinnie Sojo Mora	Member	College of Accountants of Costa Rica – Costa Rica
Rudah G. Luccas	Member	Federal Accounting Council – Brazil
Guillermo Powsen Reaño	Member	Accounting Standards Council – Peru
Soledad Sarniguet	Member	Association of Accountants, Economists and Administrators of Uruguay
Norma Pontet	Member	Association of Accountants, Economists and Administrators of Uruguay
José Nicanor Hernández Meriño	Member	Federation of Associations of Public Accountants of Venezuela

Comment Letter – Portuguese version

Comment Letter – Spanish Version

TWG 81 – A complementary consultation on extractive activities, more specifically on International Financial Reporting Standard (IFRS) 6 should be modified or replaced.

The final report was approved by the Board and the comment letter sent to the IASB on 20 March 2020.

Members of TWG 81

Percy Baraybar	Coordinator	Peruvian Accounting Standards Council
Angel Salazar	Supervisor/Coordinator	Peruvian Accounting Standards Council
Felipe Pérez Cervantes	Member	Mexican Council of Financial Reporting Standards – CINIF
Dayanni Picado Valverde	Member	College of Public Accountants of Costa Rica
Sunday Marchese	Member	Argentine Federation of Professional Councils of Economic Sciences
Sérgio Cravero	Member	Argentine Federation of Professional Councils of Economic Sciences
Luis Henrique Moya Moreno	Member	Technical Council of the Public Accountancy Office of Colombia
José Luiz Ribeiro de Carvalho	Member	Federal Accounting Council – Brazil
Rudah G. Luccas	Member	Federal Accounting Council – Brazil
Alejandro Vera Espinosa	Member	College of Accountants of Chile
Agustín Rodríguez Chávez	Member	Peruvian Accounting Standards Council
Winston Fernández	Member	Association of Accountants, Economists and Administrators of Uruguay
Norelly Pinto Vargas	Member	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela

Comment Letter – Portuguese version

Comment Letter – Spanish Version

TWG 80 – Review of the post-implementation of International Financial Reporting Standards (IFRS) 10, 11 and 12 – Initial comments.

The final report was approved by the Board and the comment letter sent to the IASB on 17 December 2019.

Members of TWG 80

Felipe Pérez Cervantes	Supervisor	Mexican Council of Financial Reporting Standards – CINIF
Juan Mauricio Gras Gas	Coordinator	Mexican Council of Financial Reporting Standards – CINIF
Lic. Fabián Ramírez Castro	Member	College of Public Accountants of Costa Rica
Jorge José Gil	Member	Argentine Federation of Professional Councils of Economic Sciences
Luis Henrique Moya Moreno	Member	Technical Council of the Public Accountancy Office of Colombia
José Luiz Ribeiro de Carvalho	Member	Federal Accounting Council – Brazil
Alejandro Vera Espinosa	Member	College of Accountants of Chile
Winston Fernández	Member	Association of Accountants, Economists and Administrators of Uruguay
Angel Salazar	Member	Peruvian Accounting Standards Council
Norelly Pinto Vargas	Member	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela

Comment Letter – Portuguese version

Comment Letter – Spanish Version

TWG 79 – IASB Provisional Agenda 2020

The final report was approved by the Board and the comment letter sent to the IASB on 20 December 2019.

Members of TWG 79

Felipe Pérez Cervantes	Supervisor	Mexican Council of Financial Reporting Standards – CINIF
Guilherme Allan Biese Decker	Coordinator	Mexican Council of Financial Reporting Standards – CINIF
Gabriel Gaitan Leão	Member	Technical Council of the Public Accountancy Office of Colombia
José Luiz Carvalho	Member	Federal Accounting Council – Brazil
Jorge José Gil	Member	Argentine Federation of Professional Councils of Economic Sciences
Dunia Zamora Solano	Member	College of Accountants of Costa Rica
Alejandro Vera Espinosa	Member	College of Accountants of Chile
Eduardo Denis	Member	Association of Accountants, Economists and Administrators of Uruguay
Angel Salazar	Member	Peruvian Accounting Standards Council
Norelly Pinto Vargas	Member	Federation of Associations of Public Accountants of Venezuela

Comment Letter – Portuguese version

Comment Letter – Spanish Version

TWG 78 – IASB Provisional Agenda:

1. The cumulative exchange rate differences that arose before an overseas transaction became hyperinflationary (IAS 21 and IAS 29).

2. Conversion of an operation abroad to a state of hyperinflation: presentation of exchange rate differences (IAS 21 and IAS 29).

3. Presentation of comparative figures when a foreign operation becomes hyperinflationary for the first time.

Members of TWG 78

Jorge José Gil	Supervisor	Argentine Federation of Professional Councils of Economic Sciences
Sunday Marchese	Coordinator	Argentine Federation of Professional Councils of Economic Sciences
Mr. Remy Angel Tercero Fernandez	Member	Association of Public Auditors and Accountants of Bolivia
Adriana Caetano	Member	Federal Accounting Council – Brazil
Alfredo Mata Acuña	Member	College of Public Accountants of Costa Rica
Juan Mauricio Gras Gas	Member	Mexican Council of Financial Reporting Standards, A.C.

The final report was approved by the Board of Directors and the comment letters sent to the IASB on 25 November 2019

IFRIC Agenda – 01 Operation becomes hyperinflationary (IAS 21 and IAS 29)

IFRIC Agenda – 02 Exchange Differences (IAS 21 and IAS 29)

IFRIC Agenda – 03 Comparative Values

TWG 77 – GIPYMES Draft Q&A – Application of the exemption from effort or disproportionate cost for investment properties transitioning to the IFRS Standard for SMEs.

The final report was approved by the Board and the comment letter sent to the IASB on 7 October 2019

Members of TWG 77

Jorge Gil	Supervisor	Argentine Federation of Professional Councils of Economic Sciences
Hernan Casinelli	Coordinator	Argentine Federation of Professional Councils of Economic Sciences
Monica Foerster	Member	Federal Accounting Council – Brazil
Fabian Stanley	Member	College of Public Accountants of Costa Rica
Tanya López Benites	Member	Superintendence of Companies, Securities and Insurance – Ecuador
Cra. Verónica Moitiño	Member	Association of Accountants, Economists and Administrators of Uruguay
Alejandro Vera Espinosa	Member	College of Accountants of Chile
Gabriel Gaitán	Member	Technical Council of Public Accounting – Colombia
Bill Biese	Member	Mexican Council of Financial Reporting Standards, A.C.

TWG 76 – Disclosure of Information on Accounting Policies – Proposed Modifications to IAS 1 and IFRS Practice Document No. 2.

The final report was approved by the Board and the comment letter was sent to the IASB on 25 November 2019

Members of TWG 76

Luis Henrique Moya Moreno	Supervisor	Technical Council of Public Accounting – Colombia
Gabriel Gaitán León	Coordinator	Technical Council of Public Accounting – Colombia
Adriana Caetano	Member	Federal Accounting Council – Brazil
Fabiana Carina Reinoso	Member	Argentine Federation of Professional Councils of Economic Sciences
Tanya López Benites	Member	Superintendence of Companies, Securities and Insurance – Ecuador
Powzén Reaño, Guillermo Tulio	Member	Accounting Standards Council – Peru
Luis Antonio Cortés Moreno	Member	Mexican Financial Reporting Standards Council
Erick Brenes Flores	Member	College of Public Accountants of Costa Rica

Commentary on the Letter – Portuguese version

Comment Letter – Spanish Version

TWG 75 – Taxed Tax related to assets and liabilities arising from a single transaction – Proposed Modifications to IAS 12.

The final report was approved by the Board and the comment letter sent to the IASB on 13 November 2019.

Members of TWG 75

Jorge José Gil	Supervisor	Argentine Federation of Professional Councils of Economic Sciences
Sunday Marchese	Coordinator	Argentine Federation of Professional Councils of Economic Sciences
Adriana Caetano	Member	Federal Accounting Council
André Garcia	Member	College of Accountants of Chile
Gabriel Gaitán	Member	Technical Council of Public Accounting – Colombia
Lic. Hermes Hernández Campos	Member	College of Public Accountants of Costa Rica
Bill Biese	Member	Mexican Council of Financial Reporting Standards, A.C.
Vítor Vargas	Member	Accounting Standards Council – Peru
Jorge de Velazco Borda	Member	Accounting Standards Council – Peru
Freddy Richard Llaque Sánchez	Member	Accounting Standards Council – Peru
Aldo Zignago	Member	Association of Accountants and Economists and Administrators of Uruguay
Eduardo Denis	Member	Association of Accountants and Economists and Administrators of Uruguay
Winston Fernández	Member	Association of Accountants and Economists and Administrators of Uruguay
Norelly Pinto Vargas	Member	Federation of Associations of Public Accountants of Venezuela

TWG 72 – Annual Improvements to IFRS Standards 2018–2020

The Board approved the final report and the comment letter was sent to the IASB on 20 august 2019

Members of TWG 72

Luis Henry Moya Moreno	Coordinador/supervisor	Consejo Técnico de la Contaduría Pública – Colombia
Rudah Giasson	Miembro	Conselho Federal de Contabilidade – Brasil
Tania Lopes Benites	Miembro	Superintendencia de Compañías, Valores y Seguros – Ecuador
Juan Gras Gras	Miembro	Consejo Mexicano de Normas de Información Financiera, A.C – México
Eduardo Denis	Miembro	Colegio de Contadores Economistas y Administradores del Uruguay
Fabiana Carina Reinoso	Miembro	Federación Argentina de Consejos Profesionales de Ciencias Económicas – Argentina

Commented Letter – English

Commented Letter – Spanish

TWG 71 – Interest Rate Benchmark Reform Proposed amendments to IFRS 9 and IAS 39.

The Board approved the final report and the comment letter was sent to the IASB on 17 Juny 2019

Members of TWG 71

Eduardo Pocetti	Supervisor	Conselho Federal de Contabilidade	Brasil
Adriana Caetano	Coordinadora	Conselho Federal de Contabilidade	Brasil
Tanya López Benitess	Miembro	Superintendencia de Companhias Valores e Seguros	Ecuador
Leonardo Varón García	Miembro	Consejo Técnico de la Contaduría Pública	Colombia
Alejandro Vera Espinosa	Miembro	Colegio de Contadores do Chile	Chile
Juan Mauricio Gras Gas	Miembro	Consejo Mexicano de Normas de Información Financiera, A.C.	México
Verónica Moitiño	Miembro	Colegio de Contadores, Economistas y Administradores del Uruguay_ CCEAU	Uruguay
José Hernández	Miembro	Federación de Colegios de Contadores Públicos de Venezuela	Venezuela
Manuel Pereyra	Miembro	Federación de Colegios de Contadores Públicos de Venezuela	Venezuela
Juan Carlos Poveda	Miembro	Colegio de Contadores Publicos de Costa Rica	Costa Rica
Juan Carlos Orellano	Miembro	Consejo Normativo de Contabilidad	Perú
Guillermo Logan	Miembro	Federation Argentina de Consejos Profesionales de Ciencias Económicas	Argentina

Commented Letter – English

Commented Letter – Spanish

TWG 70 – Proposed amendments to the IFRS Foundation Due Process Handbook

The Board approved the final report and the comment letter was sent to the IASB on 24 july 2019

Members of TWG 70

Felipe Pérez Cervantes	Supervisor	Consejo Mexicano de Normas de Información Financiera, A.C.
William Biese	Coordinador	Consejo Mexicano de Normas de Información Financiera, A.C.
Tanya López Benites	Miembro	Superintendencia de Compañías, Valores y Seguros
Luís Henry Moya	Miembro	Consejo Tecnico de la Contaduria Pública
Adriana Caetano	Miembro	Conselho Federal de Contabilidade
Winston Fernandez	Miembro	Colegio de Contadores Economistas y Administradores del Uruguai
Norelly Pinto	Miembro	Federación de Colegios de Contadores Públicos de Venezuela
Susana Fleitas	Miembro	Federación de Colegios de Contadores Públicos de Venezuela
Guillermo Smith	Miembro	Colegio de Contadores Publicos de Costa Rica
Heraclio Lanza	Miembro	Federation Argentina de Conseljos Profesionales de Ciencias Economicas

Commented Letter – English

Commented Letter – Spanish

TWG 69 – Onerous Contracts—Cost of Performance of a Contract – Proposed Amendments to IAS 37

The final report was approved by the Board and the comment letter sent to the IASB on April 9, 2019.

Members of TWG 69

Supervisor	Luiz Henri Moya Moreno	Technical Council of Public Accounting – Colombia
Coordinator	Gabriel Gaitan León	Technical Council of Public Accounting – Colombia
Member	Heraclio Lanza	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Norelly Pinto	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela
Member	Adriana Caetano	Conselho Federal de Contabilidade – Brazil
Member	Juan Mauricio Gras Gras	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Dunia Zamora Solano	College of Accountants of Costa Rica – Costa Rica
Member	Verónica Moitiño	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Member	Agustin Rodriguez Chavez	Accounting Standards Board – Peru
Member	Andrés García Mollenhauer	College of Accountants of Chile – Chile

Commentary Letter – Spanish Version

Commentary Letter – English Version

TWG 68 – Discussion Paper on Financial Instruments with Equity Characteristics

The final report was approved by the Board and the comment letter sent to the IASB on December 11, 2018.

Members of TWG 68

Supervisor	Felipe Pérez Cervantes	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Coordinator	Juan Gras	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Eduardo Flores	Conselho Federal de Contabilidade – Brazil
Member	Gabriel Gaitan León	Technical Council of Public Accounting – Colombia
Member	Alfredo Zgaib	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Norma Pontet	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Member	Carlos Ruiz Hillpha	Accounting Standards Board – Peru

Commentary Letter – Spanish Version

Commentary Letter – English Version

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

The final report was approved by the Board and the comment letter sent to the IASB on September 17, 2018.

Members of TWG 67

Supervisor	Eduardo Pocetti	Conselho Federal de Contabilidade – Brazil
Coordinator	Adriana Caetano	Conselho Federal de Contabilidade – Brazil
Member	Jorge José Gil	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Felipe Pérez Cervantes	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Angel Salazar Frizancho	Technical Council of Public Accounting – Colombia
Member	Luis Henry Moya Moreno	Technical Council of Public Accounting – Colombia
Member	Winston Fernandez	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Member	Franklin Noguera	College of Accountants of Costa Rica – Costa Rica
Member	Alejandro Vera Espinosa	College of Accountants of Chile – Chile
Member	Norelly Pinto Vargas	Federation of Associations of Public Accountants of Venezuela – Venezuela

Commentary Letter – Spanish Version

Commentary Letter – English Version

TWG 66 – Agricultural Activity. Presentation and Revelation – IAS 41

Supervisor	Jorge José Gil	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Coordinator	Domingo Marchese	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Alcira Calvo	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Martin Nazzarro	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Adriana Caetano	Conselho Federal de Contabilidade – Brazil
Member	Alejandro Vera Espinosa	College of Accountants of Chile – Chile
Member	Luis Henry Moya Moreno	Technical Council of Public Accounting – Colombia
Member	Gabriel Gaitan León	Technical Council of Public Accounting – Colombia
Member	Marvin Ulloa Mora	College of Accountants of Costa Rica – Costa Rica
Member	Felipe Pérez Cervantes	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Juan Gras	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Angel Salazar Frizancho	Accounting Standards Board – Peru
Member	Winston Fernandez	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Member	Norelly Pinto Vargas	Federation of Associations of Public Accountants of Venezuela – Venezuela
Member	Susana Apostol	Federation of Associations of Public Accountants of Venezuela – Venezuela
Member	Gerardo Mendoza	Federation of Associations of Public Accountants of Venezuela – Venezuela

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

The final report was approved by the Board and the comment letter sent to the IASB on June 26, 2018.

Members of TWG 65

Supervisor & Coordinator	Norelly Pinto Vargas	Federation of Associations of Public Accountants of Venezuela – Venezuela
Member	Willian Biese	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Dayanni Picado Valverde	College of Accountants of Costa Rica – Costa Rica
Member	Edgar Molina	Technical Council of Public Accounting – Colombia
Member	Carina Reinoso	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Carlos Ernesto Gonzales Alanes	Association of Auditors and Certified Public Accountants – Bolívia
Member	Adriana Caetano	Conselho Federal de Contabilidade – Brazil

Commentary Letter – English Version

Document Summary – In Spanish

Summary of the Document – In Portuguese

TWG 64 – IAS 12 – Income Tax (revision)

TWG 63 – Consultation made by the Federation of Associations of Public Accountants of Venezuela on the application of IFRS

TWG 62 – Definition of Materiality, amendments to IAS 1 and IAS 8

The final report was approved by the Board of Directors and the comment letter sent to the IASB on December 18, 2017.

Members of TWG 62

Supervisor	Felipe Pérez Cervantes	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Coordinator	Juan Mauricio Gras Gas	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Domingo Marchese	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Eduardo Baldoino	Conselho Federal de Contabilidade – Brazil
Member	Rolando Portilla Remache	Superintendency of Companies of Ecuador – Ecuador
Member	Eduardo Denis	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Member	Gabriel Gaitan León	Technical Council of Public Accounting – Colombia
Member	Nolrelly Pinto Vargas	Federation of Associations of Public Accountants of Venezuela – Venezuela

Commentary Letter – English Version

Commentary Letter – Spanish Version

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

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on January 15, 2018.

Members of TWG 61

Supervisor	Jorge Gil	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Coordinator	Heraclio Lanza	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Luis Antonio Cortés Moreno	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Rudah Giasson Luccas	Conselho Federal de Contabilidade – Brazil
Member	Luis Henry Moya	Technical Council of Public Accounting – Colombia
Member	Edgar Hernando Molina	Technical Council of Public Accounting – Colombia
Member	Norelly Pinto	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela
Member	Ana Gabrielli	Association of Accountants, Economists and Administrators of Uruguay – Uruguay

Commentary Letter – English Version

Commentary Letter – Spanish Version

TWG 60 – Q&A of the GIPYMES – Accounting for financial guarantees in the separate financial statements of the parent company

The final report was approved by the Board and the comment letter was sent to the IASB on September 1, 2017.

Members of TWG 60

Supervisor	Eduardo Pocetti	Conselho Federal de Contabilidade – Brazil
Coordinator	Adriana Caetano	Conselho Federal de Contabilidade – Brazil
Member	William A. Biese Decker	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Andrea Garzón	Technical Council of Public Accounting – Colombia
Member	Gabriel Gaitan León	Technical Council of Public Accounting – Colombia
Member	Econ. Mariuxi Miguez Gómez	Superintendency of Companies of Ecuador – Ecuador

Commentary Letter – English Version

Commentary Letter – Spanish Version

TWG 59 – Property, Plant and Equipment. Revenue before intended use Proposed amendments to IAS 16

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on October 19, 2017.

Norelly Pinto, Supervisor, Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela, Venezuela

Members of TWG 59

Supervisor	Norelly Pinto	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela
Member	María Marín	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela
Member	Luis Antonio Cortés Moreno	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Adriana Caetano	Conselho Federal de Contabilidade – Brazil
Member	Luis Henry Moya Moreno	Technical Council of Public Accounting – Colombia
Member	Edgar Hernando Molina	Technical Council of Public Accounting – Colombia
Member	Alcira Calvo	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Ana Gabrielli	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Member	Yanina Lissette Moreira Sancán	Superintendency of Companies of Ecuador – Ecuador
Member	Javier Bell Pantoja	College of Accountants of Costa Rica – Costa Rica

Commentary Letter – English Version

Commentary Letter – Spanish Version

TWG 58 – Post-Implementation Review IFRS 13 – Fair Value Measurement

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on September 21, 2017

Members of TWG 58

Supervisor	Jorge Gil	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Coordinator	Hernán Casinelli	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Luis Antonio Cortés Moreno	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Wilmar Franco	Ministry of Commerce, Industry and Tourism – Colombia
Member	María Amparo Pachón	Ministry of Commerce, Industry and Tourism – Colombia
Member	Eduardo da Silva Flores	Conselho Federal de Contabilidade – Brazil
Member	Julio García Vivas	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela
Member	Javier Bell Pantoja	College of Accountants of Costa Rica – Costa Rica
Member	Gabriel Etchelet	Association of Accountants, Economists and Administrators of Uruguay – Uruguay

Commentary Letter – Spanish Version

Commentary Letter – English Version

TWG 57 – Draft Standard ED/2017/03 Prepaid Characteristics with Negative Compensation

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

Members of TWG 57

Supervisor	Eduardo Pocetti	Conselho Federal de Contabilidade – Brazil
Coordinator	Adriana Caetano	Conselho Federal de Contabilidade – Brazil
Member	Daniel Sarmiento Pavas	Technical Council of Public Accounting – Colombia
Member	Jessica Arévalo	Technical Council of Public Accounting – Colombia
Member	Lic. Jorge Chinchilla	College of Accountants of Costa Rica – Costa Rica
Member	José Luis Romero	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Maria Jose Fernandez	Argentine Federation of Professional Councils of Economic Sciences – Argentina

Commentary Letter – English Version

Commentary Letter – Spanish Version

TWG 55 – Improvements to IFRS 8 and IAS 34

The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 07/26/2017.

TWG 55 Members

Supervisor	Felipe Pérez Cervantes	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Coordinator	Juan Mauricio Gras Gas	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Edgar Hernando Molina	Technical Council of Public Accounting – Colombia
Member	Luis Henry Moya	Technical Council of Public Accounting – Colombia
Member	Rudah Giasson Luccas	Conselho Federal de Contabilidade – Brazil
Member	Alcira Calvo	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Winston Fernandez	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Member	Fabian Romeo	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Member	José Nicanor Hernández Meriño	Federation of Associations of Public Accountants of Venezuela – Venezuela
Member	Carlos Ruiz Hillpa	Accounting Standards Board – Peru
Member	Rafael Castro Monge	College of Accountants of Costa Rica – Costa Rica

Commentary Letter – English Version

Commentary Letter – Spanish Version

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

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

TWG Members 54

Supervisor	Jorge Gil	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Coordinator	Domingo Marchese	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Rudah Luccas	Conselho Federal de Contabilidade – Brazil
Member	Elsa Beatriz García B.	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Andrea Patricia Garzón Orjuela	Technical Council of Public Accounting – Colombia
Member	Carlos Agüero Valerín	College of Accountants of Costa Rica – Costa Rica
Member	NorellyPinto	Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela
Member	Gina Flor Emén	Superintendency of Companies of Ecuador – Ecuador
Member	Carlos Ruiz Hillpha	Accounting Standards Board – Peru
Member	Winston Fernandez	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Member	Fabian Romeo	Association of Accountants, Economists and Administrators of Uruguay – Uruguay

Commentary Letter English Version

Commentary Letter – Spanish Version

TWG 53 – Draft Standard PN/2016/1 – Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11)

The final report was approved by the Board and the comment letter was sent to the IASB on 10/31/2016.

Members of TWG 53

Supervisor	Daniel Sarmiento	Technical Council of Public Accounting – Colombia
Coordinator	Luis Henry Moya Moreno	Technical Council of Public Accounting – Colombia
Member	Edgar Hernando Molina Barahona	Technical Council of Public Accounting – Colombia
Member	Elsa Beatriz García B.	Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico
Member	Rudah Luccas	Conselho Federal de Contabilidade – Brazil
Member	Carlos Ruiz Hillpa	Accounting Standards Board – Peru
Member	Álvaro Andrés González Zambrano	Superintendency of Companies of Ecuador – Ecuador
Member	Enrique Valsangiacomo	Association of Accountants, Economists and Administrators of Uruguay – Uruguay
Member	Janette Méndez	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Hernán Casinelli	Argentine Federation of Professional Councils of Economic Sciences – Argentina
Member	Ruth Zárate	College of Accountants of Costa Rica – Costa Rica