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.
TWG 121 – Equity Method of Accounting — IAS 28 Investments in Associates and Joint Ventures
In progress
Members of TWG 121:
| POSITION | NAME | REPRESENTATIVE INSTITUTION |
| Supervisor | Hernán Casinelli | Federación Argentina de Consejos Profesionales de Ciencias Económicas |
| Coordinator | Carmen Verón | Federación Argentina de Consejos Profesionales de Ciencias Económicas |
| Member of the TWG | Leonardo Tavares | Conselho Federal de Contabilidade |
| Member of the TWG | Oscar Ávila | Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad, A.C |
| Member of the TWG | Marvin Eduardo Fallas Calderón | Colegio de Contadores Públicos de Costa Rica |
| Member of the TWG | Rodrigo Segura Cano | Colegio de Contadores Públicos de Costa Rica |
| Member of the TWG | Mario Arturo Alfaro Luperdi | Consejo Normativo de Contabilidad |
| Member of the TWG | Patricia García | Colegio de Contadores, Economistas y Administradores del Uruguay |
| Member of the TWG | Jairo Enrique Cervera Rodríguez | Consejo Técnico de la Contaduría Pública |
| Member of the TWG | Miguel Ángel Díaz Martínez | Consejo Técnico de la Contaduría Pública |
| Member of the TWG | José Hernández Meriño | Federación de Colegios de Contadores Públicos de Venezuela |
| Member of the TWG | Enrique Manuel Camacho Zambran | Federación de Colegios de Contadores Públicos de Venezuela |
| IMember of the TWG | Carlos Ernesto Gonzáles Alanes | Colegio de Auditores o Contadores Públicos de Bolivia – CAUB |
TWG 120 – Draft Standard: Climate-Related Uncertainties and Other Uncertainties in Financial Statements
The final report was approved by the Board and the comment letter sent to the IASB on November 28, 2024.
Members of TWG 120:
| POSITION | NAME | REPRESENTATIVE INSTITUTION |
| Supervisor | Norelly Pinto | Federación de Colegios de Contadores Públicos de la República Bolivariana de Venezuela (FCCPV) |
| Coordinator | Yanelly Márquez | Federación de Colegios de Contadores Públicos de la República Bolivariana de Venezuela (FCCPV) |
| Member of the TWG | Indira Moyas | Federación de Colegios de Contadores Públicos de la República Bolivariana de Venezuela (FCCPV) |
| Member of the TWG and CPS member | William Ernesto Menjivar Bernal | Colegio de Contadores Públicos de Costa Rica |
| Member of the TWG | Diana Lee | Comisión de Normas de Contabilidad Financiera |
| Member of the TWG | Nancy Aragón | Colegio de Contadores Públicos de Pichincha y del Ecuador |
| Member of the TWG | Andrea Barbagelata | Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) |
| Member of the TWG | Sandra Consuelo Muñoz Moreno | Consejo Técnico de la Contaduría Pública |
| Member of the TWG | Jairo Enrique Cervera Rodríguez | Consejo Técnico de la Contaduría Pública |
| Member of the TWG | Jessica Magaña | Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad, A.C. (CINIF) |
| Member of GLENIF’s CPS | David Solano | Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad, A.C. (CINIF) |
| Member of GLENIF’s CPS | Sandra Minaburo Villar | Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad, A.C. (CINIF) |
| Member of GLENIF’s CPS | Paola Andrea Sanabria González | Consejo Técnico de la Contaduría Pública |
| Member of GLENIF’s CPS | Laura Accifonte | Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) |
| Member of GLENIF’s CPS | Ticiane Santos | Conselho Federal de Contabilidade |
| Member of GLENIF’s CPS | Danielle Torres | Conselho Federal de Contabilidade |
| Member of the TWG and GLENIF’s CPS | Carlos Gonzáles | Colegio de Auditores y Contadores Públicos de Bolivia |
| Member of GLENIF’s CPS | Daniela Retana Corrales | Ernst & Young S.A. |
| Member of GLENIF’s CPS | Jessica Castro Chinchilla | Ernst & Young S.A. |
TWG 119 – Draft Standard: Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosure Requirements
The final report was approved by the Board and the comment letter sent to the IASB on November 15, 2024.
Members of TWG 119:
| POSITION | NAME | REPRESENTATIVE INSTITUTION |
| Supervisor | Bill Biese | Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad, A.C |
| Coordinator | Oscar Ávila | Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad, A.C |
| Member of the TWG | Wellington Bautista | Instituto Guatemalteco de Contadores Públicos y Auditores |
| Member of the TWG | Diana Suardi | Federación Argentina de Consejos Profissionalizes de Ciencias Económicas |
| Member of the TWG | Martín Kerner | Federación Argentina de Consejos Profissionalizes de Ciencias Económicas |
| Member of the TWG | Michael Rodolfo Chavez Ramírez | Colegio de Contadores Públicos de Costa Rica |
| Member of the TWG | Diana Lee | Comisión de Normas de Contabilidad Financiera (NOCOFIN) |
| Member of the TWG | Paulina Rubio | Colegio de Contadores Públicos de Pichincha y del Ecuador |
| Member of the TWG | Jairo Enrique Cervera Rodríguez | Consejo Técnico de la Contaduría Pública |
| Member of the TWG | Miguel Ángel Díaz Martínez | Consejo Técnico de la Contaduría Pública |
| Member of the TWG | Nelson Chinchilla | Federación de Colegios de Contadores Públicos de Venezuela |
| Member of the TWG | Johan Oliva | Federación de Colegios de Contadores Públicos de Venezuela |
| Member of the TWG | Alfredo Chávez Larrea | Colegio de Auditores o Contadores Públicos de Bolivia – CAUB |
TWG 118 – Draft Standard: Translation to a Hyperinflationary Presentation Currency
The final report was approved by the Board and the comment letter sent to the IASB on November 22, 2024.
Members of TWG 118:
| POSITION | NAME | REPRESENTATIVE INSTITUTION |
| Supervisor | Hernán Casinelli | Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) |
| Coordinator | Domingo Marchese | Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) |
| Member of the TWG | Guillermo Bosio | Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) |
| Member of the TWG | Paula Parodi | Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) |
| Member of the TWG | María Pineda | Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad |
| Member of the TWG | Marvin Eduardo Fallas Calderón | Colegio de Contadores Públicos de Costa Rica |
| Member of the TWG | Diana Lee | Comisión de Normas de Contabilidad Financiera (NOCOFIN) |
| Member of the TWG | Jorge Ron | Colegio de Contadores Públicos de Pichincha y del Ecuador |
| Member of the TWG | Carlos Ernesto Gonzales Alanes | Colegio de Auditores o Contadores Públicos de Bolivia – CAUB |
| Member of the TWG | Jairo Enrique Cervera Rodríguez | Consejo Técnico de la Contaduría Pública |
| Member of the TWG | Miguel Ángel Díaz Martínez | Consejo Técnico de la Contaduría Pública |
| Member of the TWG | José Hernández | Federación de Colegios de Contadores Públicos de Venezuela |
| Member of the TWG | Carlos Vásquez | Federación de Colegios de Contadores Públicos de Venezuela |
TWG 117 – Draft Standard – Renewable Electricity Contracts
The final report was approved by the Board and the comment letter sent to the IASB on August 7, 2024.
Members of TWG 117:
| POSITION | NAME | REPRESENTATIVE INSTITUTION |
| Supervisor | Martín González | Colegio de Contadores Economistas y Administradores del Uruguay |
| Member of the TWG | Eduardo Flores | Conselho Federal de Contabilidade |
| Member of the TWG | María Pineda | Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad, A.C. (CINIF) |
| Member of the TWG | Lidia Cervantes | Instituto Guatemalteco de Contadores Públicos y Auditores (IGCPA) |
| Member of the TWG | Christiam Marin Navarro | Colegio de Contadores Públicos de Costa Rica |
| Member of the TWG | Patricia Zeisel | Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) |
TWG 116 – Annex to the Draft Standard Third Edition of the Accounting Standard IFRS for SMEs
The final report was approved by the Board and the comment letter sent to the IASB on July 31, 2024.
Members of TWG 116:
| POSITION | NAME | REPRESENTATIVE INSTITUTION |
| Supervisor | Norelly Pinto Vargas | Federación De Colegios De Contadores Públicos De La República Bolivariana De Venezuela |
| Coordinator | Rosselys Rodríguez de Hernández | Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) |
| Member of the TWG | Fabían Stanley Ramírez Castro | Colegio De Contadores Públicos De Costa Rica |
| Member of the TWG | Karol Cristina Vindas Espinoza | Colegio De Contadores Públicos De Costa Rica |
| Member of the TWG | Jairo Cervera | Consejo Técnico De La Contaduría Pública |
| Member of the TWG | Leonardo Varón | Consejo Técnico De La Contaduría Pública |
| Member of the TWG | Miguel Díaz | Consejo Técnico De La Contaduría Pública |
| Member of the TWG | Óscar Ávil | Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad, A.C |
| Member of the TWG | Romel Sinoel Castellanos | Junta Técnica de Normas de Contabilidad y de Auditoría |
| Member of the TWG | Martín Núñez | Colegio de Contadores, Economistas y Administradores del Uruguay |
| Member of the TWG | Adriana Caetano | Conselho Federal de Contabilidade |
| Member of the TWG | Felipe Bastos | Conselho Federal de Contabilidade |
| Member of the TWG | Óscar Díaz Reyes | Instituto Guatemalteco de Contadores Públicos y Auditores (IGCPA) |
| Member of the TWG | Raúl Turcios Cardona | Instituto Guatemalteco de Contadores Públicos y Auditores (IGCPA) |
| Member of the TWG | Jose Manuel Tejeda Vasquez | Instituto de Contadores Públicos Autorizados de la República Dominicana (ICPARD) |
| Member of the TWG | Martin Kerner | Federación Argentina de Consejos Profesionales de Ciencias Económicas |
| Member of the TWG | Diana Lee | Comisión de Normas de Contabilidad Financiera (NOCOFIN) |
| Member of the TWG | Hector Castillo | Comisión de Normas de Contabilidad Financiera (NOCOFIN) |
| Member of the TWG | Glenis O. Pinzón | Comisión de Normas de Contabilidad Financiera (NOCOFIN) |
| Member of the TWG | Alex Cuzcano Cuzcano | Consejo Normativo de Contabilidad |
TWG 115 – Draft Standard – Business Combinations: Disclosure, Goodwill, and Impairment Loss
The final report was approved by the Board and the comment letter sent to the IASB on July 15, 2024.
Members of TWG 115:
| POSITION | NAME | REPRESENTATIVE INSTITUTION |
| Supervisor | Hernán Pablo Casinelli | Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) |
| Coordinator | Domingo Marchese | Federación Argentina de Consejos Profesionales de Ciencias Económicas (FACPCE) |
| Member of the TWG | Jairo Enrique Cervera Rodríguez | Consejo Técnico de la Contaduría Pública |
| Member of the TWG | Miguel Ángel Díaz Martínez | Consejo Técnico de la Contaduría Pública |
| Member of the TWG | Oscar Ávila | Consejo Mexicano de Normas de Información Financiera y de Sostenibilidad, A.C. (CINIF) |
| Member of the TWG | Wellington Bautista | Instituto Guatemalteco de Contadores Públicos y Auditores (IGCPA) |
| Member of the TWG | Patrick Matos | Conselho Federal de Contabilidade |
| Member of the TWG | Nelson Chinchilla | Federación De Colegios De Contadores Públicos De La República Bolivariana De Venezuela |
| Member of the TWG | José Hernandez | Federación De Colegios De Contadores Públicos De La República Bolivariana De Venezuela |
| Member of the TWG | Ramirez Camacho Rodrigo Jose | Colegio de Contadores Públicos de Costa Rica |
| Member of the TWG | Winston Fernández | Colegio de Contadores, Economistas y Administradores del Uruguay |
| Member of the TWG | Eloy Granda Carazas | Consejo Normativo de Contabilidad |
TWG 114 – Financial instruments with equity characteristics — Proposed amendments to IAS 32, IFRS 7 and IAS 1
The final report was approved by the Board and the comment letter sent to the IASB on March 27, 2023.
Members of TWG 114:
| 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;
The final report was approved by the Board and the comment letter sent to the IASB on December 11, 2023.
Members of TWG 113:
| 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 July 17, 2023.
Members of TWG 112:
| 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 October 27, 2023.
Members of TWG 111:
| 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 September 27, 2023.
Members of TWG 110:
| 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 | |
| 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 July 18, 2023.
Members of TWG 109:
| 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 March 10, 2023.
TWG 107 – IFRS for SMEs.
The final report was approved by the Board and the comment letter sent to the IASB on March 7, 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 |
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 |
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 |
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
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 |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 52 – Auscultation Project – Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation Constitution
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 09/19/2016.
Members of TWG 52
| Jorge Gil | Director/Supervisor | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Felipe Pérez Cervantes | Member | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| William Biese | Member | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Daniel Sarmiento | Member | Technical Council of Public Accounting – Colombia |
| Norelly Pinto | Member | Federation of Associations of Public Accountants of the Bolivarian Republic of Venezuela – Venezuela |
| Eduardo Pocetti | Member | Conselho Federal de Contabilidade – Brazil |
| Adriana Caetano | Member | Conselho Federal de Contabilidade – Brazil |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 51 – application of IFRS 9, Financial Instruments, with IFRS 4, Insurance Contracts.
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 08/02/2016.
Members of TWG 51
| Director/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 | Hernán Casinelli | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Eduardo Flores | Conselho Federal de Contabilidade – Brazil |
| Member | Karina Rendón | Superintendency of Companies of Ecuador – Ecuador |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 50 – Annual Improvements to IFRS 2014–2016
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 02/17/2016.
Members of the TWG 50
| Director/Supervisor | Eduardo Pocetti | Instituto Dos Auditores Independientes Do Brasil – Brasil |
| Coordinator | Dr. Tania Regina Sordi Relvas | Conselho Federal de Contabilidade – Brazil |
| Member | Angela Ramirez | Technical Council of Public Accounting – Colombia |
| Member | William Biese | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Bolívar Gutiérrez | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Sergio Cravero | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Carmen Maritza Angulo Esterilla | Superintendency of Companies of Ecuador – Ecuador |
| Member | Javier Bell Pantoja | Technical Consultant College of Public Accountants of Costa Rica – Costa Rica |
Comment Letter – English Version
TWG 49 – Transfers of Investment Property (Proposed Amendment to IAS 40)
The final report is being evaluated for submission before the deadline of March 18, 2016.
Members of TWG 49
| Director/Supervisor | Daniel Sarmiento | Technical Council of Public Accounting – Colombia |
| Coordinator | Edgar Molina | Technical Council of Public Accounting – Colombia |
| Member | Dr. Tania Regina Sordi Relvas | Conselho Federal de Contabilidade – Brazil |
| Member | Luis Antonio Cortés | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Cr. Enrique Valsangiacomo | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Daniel Andrade | Superintendency of Companies of Ecuador – Ecuador |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 48 – IFRS Practice Paper: Application of Materiality to Financial Statements
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 26/02/2016.
Members of TWG 48
| Director/Supervisor | Daniel Sarmiento | Technical Council of Public Accounting – Colombia |
| Coordinator | Wilmar Franco | Technical Council of Public Accounting – Colombia |
| Member | Rudah Luccas | Conselho Federal de Contabilidade – Brazil |
| Member | Juan Gras Gas | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | William English | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Joseph Mallot | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Gina Cecilia Flor Emén | Superintendency of Companies of Ecuador – Ecuador |
| Member | Javier Bell Pantoja | Technical Consultant College of Public Accountants of Costa Rica – Costa Rica |
| Member | Rafael Castro | College of Accountants of Costa Rica – Costa Rica |
| Member | María Amparo Pachon P | Technical Council of Public Accounting – Colombia |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 47 – Foreign Currency Transactions and Advance Consideration
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 02/19/2016.
Members of TWG 47
| Director/Supervisor | Eduardo Pocetti | Instituto Dos Auditores Independientes Do Brasil – Brasil |
| Coordinator | Ahmed Khatib | Instituto Dos Auditores Independientes Do Brasil – Brasil |
| Member | Joseph Mallot | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Norelly Pinto | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Gustavo Serrano A. | Technical Council of Public Accounting – Colombia |
| Member | Mario Torres | Institute of Certified Public Accountants of the Dominican Republic – Dominican Republic |
| Member | Elsa Beatriz García Bojorges | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Erick Brenes | College of Accountants of Costa Rica – Costa Rica |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 46 – Uncertainties on the Treatment of Income Tax
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 12/29/2015.
Members of TWG 46
| Director/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 | Ahmed Khatib | Conselho Federal de Contabilidade |
| Member | Susanna the Apostle | Deputy Coordinator of the Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Jorge Gutfraind | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Wilmar Franco F. | Technical Council of Public Accounting – Colombia |
| Member | Maria Amparo Pachón | Technical Council of Public Accounting – Colombia |
| Member | Nelson Hahn | Institute of Certified Public Accountants of the Dominican Republic – Dominican Republic |
| Member | Elsa Beatriz García Bojorges | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Efrain Jimenez | College of Accountants of Costa Rica – Costa Rica |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 45 – Effective Date of Amendments to IFRS 10 and IAS 28
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 10/19/2015.
Members of TWG 45
| Director/Coordinator | Jorge Gil | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Eduardo Pocetti | Conselho Federal de Contabilidade – Brazil |
| Member | Daniel Sarmiento | Technical Council of Public Accounting – Colombia |
| Member | Felipe Pérez Cervantes | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Angel Salazar | 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 |
Comment Letter – English Version
TWG 44 – IASB Agenda 2015.
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 12/17/2015.
Members of TWG 44
| Coordinator | Juan Mauricio Gras Gas | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Felipe Pérez Cervantes | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Jorge José Gil | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Jádson Ricarte | Conselho Federal de Contabilidade – Brazil |
| Member | Daniel Sarmiento | Technical Council of Public Accounting – Colombia |
| Member | Juan Carlos Paredes | Association of Public Accountants and Auditors of Guatemala – Guatemala |
| 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 | Jorge Chinchilla Castro | College of Accountants of Costa Rica – Costa Rica |
Comment Letter – English Version
Comment Letter – Spanish Version
GTT 43 – Clarifications to IFRS 15.
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 10/28/2015.
Members of TWG 43
| Coordinator | Alberto Afiuni | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Erika Marín | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Norelly Pinto Vargas | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Ana Gabrielli | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | William Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Ana Maria Giorla | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Ahmed Sameer El Khatib | Conselho Federal de Contabilidade – Brazil |
| Member | Carlos Ruiz | Accounting Standards Board – Peru |
| Member | Rafael Balda | Superintendency of Companies of Ecuador – Ecuador |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 42 – Review of the structure and effectiveness of the IFRS Foundation.
In July 2015, the IASB Trustees published a public opinion request on the review of the structure and effectiveness of the IFRS Foundation. The GLENIF Board approved the formation of TWG 42 to respond to this request for opinion. The TWG will be made up of the GLENIF Board of Directors.
Members of TWG 42
| Director/Coordinator | Jorge Gil | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Eduardo Pocetti | Conselho Federal de Contabilidade – Brazil |
| Member | Daniel Sarmiento | Technical Council of Public Accounting – Colombia |
| Member | Felipe Pérez Cervantes | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Angel Salazar | 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 |
TWG 41 – Proposed amendments to IAS 19 and IFRIC 14.
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 10/19/2015.
Members of TWG 41
| Coordinator | Claudio Giaimo | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Luis Antonio Cortés Moreno | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Martin Gonzalez Yaravide | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Rudah Giasson Luccas | Conselho Federal de Contabilidade – Brazil |
| Member | María Augusta Mora Andrade | Superintendency of Companies of Ecuador – Ecuador |
| Member | Hector Castillo | Supervisory Council of the Public Accounting and Auditing Profession – El Salvador |
| Member | Jose Hernandez | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 40 – Updating the References to the Conceptual Framework.
The final reports were approved by the Board and the comment letters were sent to the IASB on 25/11/2015.
MEMBERS OF THE TWG 40
| Coordinator | William Allan Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Jorge Raúl Coca Ferrera | Technical Board on Accounting and Auditing Standards – Honduras |
| Member | Daniel Sarmiento Pavas | Technical Council of Public Accounting – Colombia |
| Member | Ruth Elsie Carreño Madrid de Molina | Superintendency of Companies of Ecuador – Ecuador |
| Member | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Ricardo Villamarzo | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Javier Bell Pantoja Standing Advisory Committee | College of Accountants of Costa Rica – Costa Rica |
| Member | Nelson Goodrich | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Rudah Giasson Luccas | Conselho Federal de Contabilidade – Brazil |
Letter Commentary 1 – English Version Letter Comment 2 – English Version
Letter Comment 1 – Spanish Version Letter Comment 2 – Spanish Version
GTT 39 – Effective Date of IFRS 15.
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 02/07/2015.
Members of TWG 39
| President/Coordinator | Jorge Gil | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Director | Jádson Ricarte | Conselho Federal de Contabilidade – Brazil |
| Director | Juan Carlos Paredes | Association of Public Accountants and Auditors of Guatemala – Guatemala |
| Director | Daniel Sarmiento | Technical Council of Public Accounting – Colombia |
| Director | Felipe Pérez Cervantes | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Director | Winston Fernandez | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Director | Norelly Pinto Vargas | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 38 – Classification of Liabilities | Proposed amendments to IAS 1.
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 10/06/2015.
Members of TWG 38
| Coordinator | Rudah Giasson Luccas | Conselho Federal de Contabilidade – Brazil |
| Member | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Félix Francisco Pinto Roja | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Wilmar Franco Franco | Technical Council of Public Accounting – Colombia |
| Member | Flor Emen Gina Cecilia | Superintendency of Companies of Ecuador – Ecuador |
| Member | Hector Castillo | Supervisory Council of the Public Accounting and Auditing Profession – El Salvador |
| Member | Luis Antonio Cortés Moreno | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Joseph Mallot | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Norelly Pinto Vargas | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 37 – Disclosures Initiative. (Proposed amendments to IAS 7).
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 04/16/2015.
Members of TWG 37
| Coordinator | Juan Mauricio Gras Gas | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Ana Maria Petti | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Antonio Pádua Soares Pelicarpo | Conselho Federal de Contabilidade – Brazil |
| Member | Gabriel Suarez | Technical Council of Public Accounting – Colombia |
| Member | Dunia Zamora Solano | College of Accountants of Costa Rica – Costa Rica |
| Member | Álvaro González Zambrano | Superintendency of Companies of Ecuador – Ecuador |
| Member | Miguel Ángel Dominguez | Technical Board on Accounting and Auditing Standards – Honduras |
| Member | Martin Gonzalez Yaravide | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Fermín Portillo | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 36 – Operation of the ASAF
In November 2014, the GLENIF Board of Directors approved the formation of TWG 36 – Operation of the ASAF.
The objective of this TWG was to propose a response document to a questionnaire sent by the IASB Trustees on the process of reviewing the functioning of the ASAF. The Group consisted of the GLENIF Board of Directors and the GLENIF representative in ASAF. It was coordinated by the Vice-President of GLENIF, Felipe Perez Cervantes (Mexico).
Although GLENIF has sent its responses to the “Members Questionnaire” as a member of the ASAF and dissemination and follow-up has been carried out on the submission of the “National Standards Setters Questionnaire” by the 17 member countries of the GLENIF to promote their timely response, the GLENIF Board of Directors approved in its non-face-to-face meeting on 08/01/2015, to send the following summary letter to the IFRS Foundation within the framework of the request for information related to the questionnaires On the ASAF review:
Members of TWG 36
| Vice-President/Coordinator | Felipe Pérez Cervantes | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| President | Jorge Gil | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Director | Jádson Ricarte | Conselho Federal de Contabilidade – Brazil |
| Director | Juan Carlos Paredes | Association of Public Accountants and Auditors of Guatemala – Guatemala |
| Director | Daniel Sarmiento | Technical Council of Public Accounting – Colombia |
| Director | Winston Fernandez | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Director | Norelly Pinto Vargas | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 35 – Elimination of the results of a transaction between the entity and its associate or joint venture. Reform of IAS 28.
In November 2014, the GLENIF Board of Directors approved the formation of TWG 35 – Elimination of the results of a transaction between the entity and its associate or joint venture. Reform of IAS 28.
The Group will begin work when the IASB publishes the ED on this topic. The TWG is coordinated by the representative of Venezuela and the Group is supervised by the Director of GLENIF, Norelly Pinto Vargas (Venezuela).
TWG 34 – Classification and Measurement of Transactions on Action-Based Payments. Reform of IFRS 2
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 03/25/2015.
Members of TWG 34
| Coordinator | Claudio Giaimo | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Tania Regina Sordi Relvas | Conselho Federal de Contabilidade – Brazil |
| Member | Gustavo Serrano Amaya | Technical Council of Public Accounting – Colombia |
| Member | Roberto Proaño Mena | Superintendency of Companies of Ecuador – Ecuador |
| Member | Juan Mauricio Gras Gas | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Jorge Bergalli | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Gustavo León Vargas | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Yadira Huerta | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 33 – Due Process of GLENIF TWGs
In October 2014, the GLENIF Board of Directors approved the formation of TWG 33 – Due Process of GLENIF TWGs.
MEMBERS OF TWG 33
| Coordinator | Norelly Pinto Vargas | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Jádson Ricarte | Conselho Federal de Contabilidade – Brazil |
| Member | María Valeska Medellín Mora | Technical Council of Public Accounting – Colombia |
| Member | Juan Carlos Paredes | Association of Public Accountants and Auditors of Guatemala – Guatemala |
| Member | William Allan Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Javier Bell Pantoja | College of Accountants of Costa Rica – Costa Rica |
| Member | Hernán Casinelli | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Carlos Ruiz Hillpha | Accounting Standards Board – Peru |
| Member | Julio Cesar García Vivas | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Cesar Sotomayor Sotomayor | Superintendency of Companies of Ecuador – Ecuador |
| Member | Héctor Castillo Troncoso | Financial Accounting Standards Commission of Panama – Panama |
| Member | Gustavo Gil Gil | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Ricardo Villarmarzo | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
Manual for the Operation of the Technical Working Groups
TWG 32 – Measurement of listed investments in subsidiaries, joint ventures and associates at fair value. (Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative examples of IFRS 13)
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 01/14/2015.
Members of TWG 32
| Coordinator | Mario Díaz Durán | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Heraclio Lanza | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Priscilla Anne Rebelo Vianna | Conselho Federal de Contabilidade – Brazil |
| Member | Wilmar Franco Franco | Technical Council of Public Accounting – Colombia |
| Member | Juan Carlos Lara | College of Accountants of Costa Rica – Costa Rica |
| Member | Joffre Ortiz Patiño | Superintendency of Companies of Ecuador – Ecuador |
| Member | Byron Méndez Sagastume | Association of Public Accountants and Auditors of Guatemala – Guatemala |
| Member | Elsa Beatriz García Bojorges | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Lesbia de Reyes | Financial Accounting Standards Commission of Panama – Panama |
| Member | Carlos Ruiz Hillpha | Accounting Standards Board – Peru |
| Member | José Gilberto Nava | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 31 – Recognition of Deferred Tax – Amendments to IAS 12
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 12/18/2014.
Members of TWG 31
| Coordinator | Gabriel Suárez Cortés | Technical Council of Public Accounting – Colombia |
| Member | Martin Kerner | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Félix Francisco Pinto Roja | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Jádson Ricarte | Conselho Federal de Contabilidade – Brazil |
| Member | José Francisco Naranjo | College of Accountants of Costa Rica – Costa Rica |
| Member | Byron Méndez Sagastume | Association of Public Accountants and Auditors of Guatemala – Guatemala |
| Member | Elsa Beatriz García Bojorges | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Alirio Peña | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 30 – Investment Entities: Application of the Consolidation Exception. Proposed amendments to IFRS 10 and IAS 28
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on 09/15/2014.
Members of TWG 30
| Coordinator | Jose Hernandez | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Alfredo O. Zgaib | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Tânia R. S. Relvas | Conselho Federal de Contabilidade – Brazil |
| Member | Wilmar Franco Franco | Technical Council of Public Accounting – Colombia |
| Member | Jose Zuñiga | College of Accountants of Costa Rica – Costa Rica |
| Member | Jose Antonio Arévalo | Supervisory Council of the Public Accounting and Auditing Profession – El Salvador |
| Member | Byron Méndez Sagastume | Association of Public Accountants and Auditors of Guatemala – Guatemala |
| Member | Elsa Beatriz García Bojorges | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Ana Gabrielli | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Leonardo Rodriguez | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 29 – Disclosure Initiative. IAS 1 Reform
The final report was approved by the Board and the comment letter was sent to the IASB on July 23, 2014.
Members of TWG 29
| Coordinator | Mario Díaz Durán | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Carmen Verón | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Alcira Calvo | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Edison Arisa | Conselho Federal de Contabilidade – Brazil |
| Member | Gustavo Serrano Amaya | Technical Council of Public Accounting – Colombia |
| Member | Juan Carlos Lara Povedano | College of Accountants of Costa Rica – Costa Rica |
| Member | Enrique Orlando Castillo Quiñones | Superintendency of Companies of Ecuador – Ecuador |
| Member | Byron Méndez Sagastume | Association of Public Accountants and Auditors of Guatemala – Guatemala |
| Member | Elsa Beatriz García Bojorges | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Milciades Noguera | Association of Accountants of Paraguay – Paraguay |
| Member | William Garnier Jordan | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 28 – Post-Implementation Review of IFRS 3 – Business Combinations
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on May 30, 2014.
Members of TWG 28
| Coordinator | Sergio Cravero | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Jádson Ricarte | Conselho Federal de Contabilidade – Brazil |
| Member | Gabriel Suarez | Technical Council of Public Accounting – Colombia |
| Member | Jose Francisco Naranjo | College of Accountants of Costa Rica – Costa Rica |
| Member | Karina Rendón | Superintendency of Companies of Ecuador – Ecuador |
| Member | William Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Andres Hermosilla | Association of Accountants of Paraguay – Paraguay |
| Member | Martin Gonzalez Yaravide | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 27 – Annual improvements to IFRS cycle 2012 – 2014
The final report was approved by the Board and the comment letter was sent to the IASB on March 13, 2014.
Members of TWG 27
| Coordinator | Jose Hernandez | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Philip Sturniolo | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Silvio Takahashi | Conselho Federal de Contabilidade – Brazil |
| Member | Gabriel Suárez Cortés | Technical Council of Public Accounting – Colombia |
| Member | Tomas Evans | Technical Council of Public Accounting – Colombia |
| Member | William Allan Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Martin Gonzalez Yaravide | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 26 – The Method of Participation in Separate PEs
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on February 3, 2014.
Members of TWG 26
| Coordinator | Wilmar Franco Franco | Technical Council of Public Accounting – Colombia |
| Member | Norelly Pinto Vargas | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Carmen Verón | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Andrea Beltrán | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Elsa B. García Bojorges | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 25 – IFRS Reform for SMEs
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on March 3, 2014.
Members of TWG 25
| Coordinator | Jorge José Gil | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Hernán Casinelli | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Fábio Moraes da Costa | Conselho Federal de Contabilidade – Brazil |
| Member | Andrés García Mollenhauer | College of Accountants of Chile – Chile |
| Member | Gustavo Serrano Amaya | Technical Council of Public Accounting – Colombia |
| Member | Juan Carlos Lara | College of Accountants of Costa Rica – Costa Rica |
| Member | Enrique Orlando Castillo Quiñonez | Superintendency of Companies of Ecuador – Ecuador |
| Member | Blanca Inés Aguirre Torres | Superintendency of Companies of Ecuador – Ecuador |
| Member | Alfonso Roiz Campaign | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Lesbia de Reyes | Financial Accounting Standards Commission of Panama – Panama |
| Member | Alexander Fry | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Alirio Peña | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Alberto Afiuni | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Norelly Pinto | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Johan Oliva | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 24 – Conceptual Framework: Discussion Role
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on January 14, 2014.
Members of TWG 24
| Coordinator | William Allan Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Carlos Ernesto Gonzales Alanes | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Eliseu Martins | Conselho Federal de Contabilidade – Brazil |
| Member | Daniel Sarmiento Pavas | Technical Council of Public Accounting – Colombia |
| Member | Irma Hernandez | Technical Council of Public Accounting – Colombia |
| Member | Ruth Elsie Carreño Madrid de Molina | Superintendency of Companies of Ecuador – Ecuador |
| Member | Winston Fernandez | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Ricardo Villarmarzo | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Denisse Daza | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 23 – Agriculture
The final report was approved by the Board and the comment letter was sent to the IASB on October 28, 2013.
Members of TWG 23
| Coordinator | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Félix Francisco Pinto Rojas | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Rogério Lopes Mota | Conselho Federal de Contabilidade – Brazil |
| Member | Gabriel Suárez Cortés | Technical Council of Public Accounting – Colombia |
| Member | Arturo Baltodano | College of Accountants of Costa Rica – Costa Rica |
| Member | René Harry Muñoz | College of Accountants of Costa Rica – Costa Rica |
| Member | William A. Biese | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Martin Gonzalez Yaravide | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Pastor Susana Apostol | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 22 – Insurance
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on October 25, 2013.
Members of TWG 22
| Coordinator | Eduardo Wellichen | Conselho Federal de Contabilidade – Brazil |
| Member | Hernán Casinelli | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Roberth Rondales Vidal | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Daniel Sarmiento Pavas | Technical Council of Public Accounting – Colombia |
| Member | Luis Antonio Cortés Moreno | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Eduardo Choy | Financial Accounting Standards Commission of Panama – Panama |
| Member | Antonio Deus | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Carlos Gonzalez | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 21 – Deferred Regulatory Accounts
The final report was approved by the Board and the comment letter was sent to the IASB on September 2, 2013.
Members of TWG 21
| Coordinator | Alberto Afiuni | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | David Arata Gamarra | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | José Elias Feres de Almeida | Conselho Federal de Contabilidade – Brazil |
| Member | Luis Alonso Colmenares Rodriguez | Technical Council of Public Accounting – Colombia |
| Member | Gina Falcón Arias | Superintendency of Companies of Ecuador – Ecuador |
| Member | Luis Antonio Cortés Moreno | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Daniel Acuña Balestra | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
Comment Letter – English Version
Comment Letter – Spanish Version
GTT 20 – Defined Benefit Plans: Employee Contributions.
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on July 25, 2013.
Members of TWG 20
| Coordinator | Carlos Arturo Castro Losada | Technical Council of Public Accounting – Colombia |
| Member | Eduardo Selle | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Hugo Werninghaus | Conselho Federal de Contabilidade – Brazil |
| Member | Luis Antonio Cortés Moreno | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Daniel Acuña Balestra | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Johan Oliva | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 19 – Novation of Derivatives and Continuation of Hedge Accounting.
The final report was approved by the Board and the comment letter was sent to the IASB on April 2, 2013.
Members of TWG 19
| Coordinator | Juan Mauricio Gras Gas | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Claudio Giaimo | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Martín Crespo Garrido | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Rogério Lopes Mota | Conselho Federal de Contabilidade – Brazil |
| Member | Miller Andrew Templeton | College of Accountants of Chile – Chile |
| Member | Gustavo Serrano | Technical Council of Public Accounting – Colombia |
| Member | Juan José Cabrera | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
Comment Letter – English Version
TWG 18 – Disclosure of recoverable value for non-financial assets
The final report was approved by the Board and the comment letter was sent to the IASB on March 14, 2013.
Members of TWG 18
| Coordinator | Ricardo Lopes Cardoso | Conselho Federal de Contabilidade – Brazil |
| Coordinator | Gina Soraya Falcón Arias | Superintendency of Companies of Ecuador – Ecuador |
| Coordinator | Enrique Orlando Castillo Quiñones | Superintendency of Companies of Ecuador – Ecuador |
| Member | Jorge José Gil | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Juarez Domingues Carneiro | Conselho Federal de Contabilidade – Brazil |
| Member | Luis Alonso Colmenares Rodríguez | Technical Council of Public Accounting – Colombia |
| Member | Felipe Pérez Cervantes | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Winston Fernandez | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Rafael Rodríguez Ramos | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 17 –
1. Proportional participation method: participation in other changes in equity;
2. Sale or contribution of assets between an investor and its associated company or joint venture;
3. Acquisition of interest in a joint venture.
The final reports were approved by the Board and the comment letters were sent to the IASB on 22 March 2013 (TWG 17.1) and 24 April 2013 (TWG 17.2 and TWG 17.3).
Members of TWG 17
| Coordinator | Oscar Albor | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Tânia Regina Sordi Relvas | Conselho Federal de Contabilidade – Brazil |
| Member | Gabriel Suárez Cortés | Technical Council of Public Accounting – Colombia |
| Member | Gina Soraya Falcón Arias | Superintendency of Companies of Ecuador – Ecuador |
| Member | Elsa Beatriz García Bojortes | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Mario Torres | Institute of Certified Public Accountants of the Dominican Republic – Dominican Republic |
| Member | Martin Gonzalez Yaravide | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
Letter Commentary 1 – English Version
Letter Commentary 2 – English Version
Letter Commentary 3 – English Version
TWG 16 – Annual improvements to IFRS for the 2011-2013 cycle
The final report was approved by the Board and the comment letter was sent to the IASB on February 14, 2013.
Members of TWG 16
| Coordinator | Willian Allan Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Félix Francisco Pinto Rojas | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Silvio Takahashi | Conselho Federal de Contabilidade – Brazil |
| Member | Miller Andrew Templeton | College of Accountants of Chile – Chile |
| Member | Daniel Sarmiento Pavas | Technical Council of Public Accounting – Colombia |
| Member | Jacinto Antonio Mendoza Rodriguez | Superintendency of Companies of Ecuador – Ecuador |
| Member | Juan José Cabrera | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Jose Hernandez | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Denisse Daza | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 15 – Clarification of acceptable methods of depreciation and amortization.
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on March 26, 2013.
Members of TWG 15
| Coordinator | Jose Hernandez | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Ana Maria Giorla | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Félix Francisco Pinto Rojas | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Silvio Takahashi | Conselho Federal de Contabilidade – Brazil |
| Member | Gabriel Suàrez Cortes | Technical Council of Public Accounting – Colombia |
| Member | Álvaro Andrés González Zambrano | Superintendency of Companies of Ecuador – Ecuador |
| Member | Luis Antonio Cortés Moreno | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Mario Torres | Institute of Certified Public Accountants of the Dominican Republic – Dominican Republic |
Comment Letter – English Version
TWG 14 – Financial Instruments: Expected Credit Losses
The final report was approved by the Board and the comment letter was sent to the IASB on July 5, 2013.
Members of TWG 14
| Coordinator | Claudio Giaimo | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Alfredo Zgaib | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Vladimir Blancourt De La Barra | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Tania Regina Sordi Relvas | Conselho Federal de Contabilidade – Brazil |
| Member | Andrés Rodrigo García Mollenhauer | College of Accountants of Chile – Chile |
| Member | Daniel Sarmiento Pavas | Technical Council of Public Accounting – Colombia |
| Member | Álvaro Andrés González Zambrano | Superintendency of Companies of Ecuador – Ecuador |
| Member | Juan Mauricio Gras Gas | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Gabriela Cerveri | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Williams Garnier | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 13 – Classification and Measurement – Amendments to IFRS 9
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on March 27, 2013.
Members of TWG 13
| Coordinator | Juan Mauricio Gras Gas | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Claudio Giaimo | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Martín Crespo Garrido | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Rogério Lopes Mota | Conselho Federal de Contabilidade – Brazil |
| Member | Miller Andrew Templeton | College of Accountants of Chile – Chile |
| Member | Gustavo Serrano | Technical Council of Public Accounting – Colombia |
| Member | Juan José Cabrera | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
Comment Letter – English Version
TWG 12 – Conceptual Framework
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on September 30, 2013.
| Coordinator | Willian Allan Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Carlos Ernesto Gonzales Alanes | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Eliseu Martins | Conselho Federal de Contabilidade – Brazil |
| Member | Daniel Sarmiento Pavas | Technical Council of Public Accounting – Colombia |
| Member | Irma Hernandez | Technical Council of Public Accounting – Colombia |
| Member | Ruth Elsie Carreño Madrid de Molina | Superintendency of Companies of Ecuador – Ecuador |
| Member | Elizabeth G. By Lopez | Institute of Certified Public Accountants of the Dominican Republic – Dominican Republic |
| Member | Winston Fernandez | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Ricardo Villamarzo | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Rafael Rodríguez Ramos | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 11 – Post Implementation Review of IFRS 8 Operating Segments
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on November 21, 2012.
| Coordinator | Rogério Lopes Mota | Conselho Federal de Contabilidade – Brazil |
| Member | Alcira Calvo | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Félix Francisco Pinto Rojas | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Gladys Margarita Solar Feijóo | Superintendency of Companies of Ecuador – Ecuador |
| Member | William Biese | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Panama Piñeda | Financial Accounting Standards Commission of Panama – Panama |
| Member | Ricardo Villarmarzo | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Carlos Gonzalez | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Ricardo Briceño | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Nelson Goodrich | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 10 – Comprehensive Review of IFRS for SMEs
The final report was approved by the Board and the comment letter was sent to the IASB on December 10, 2012.
| Coordinator | Jorge José Gil | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Hernán Casinelli | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Víctor Delfín Peláez Mariscal | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Fábio Moraes da Costa | Conselho Federal de Contabilidade – Brazil |
| Member | Andrés García Mollenhauer | College of Accountants of Chile – Chile |
| Member | Gustavo Serrano | Technical Council of Public Accounting – Colombia |
| Member | Blanca Inés Aguirre Torres | Superintendency of Companies of Ecuador – Ecuador |
| Member | Enrique Orlando Castillo Quiñonez | Superintendency of Companies of Ecuador – Ecuador |
| Member | Alfonso Roiz Campaign | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Juan Arcadio Collado | Financial Accounting Standards Commission of Panama – Panama |
| Member | Daniel Acuña | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Delio Zúñiga | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Alirio Peña | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Alberto Afiuni | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Norelly Pinto | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Johan Oliva | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 9 – Subscribed Put Options on Uncontrolled Interests
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on October 10, 2012.
Members of TWG 9
| Coordinator | Iván Jesús Castillo Caicedo | Technical Council of Public Accounting – Colombia |
| Member | Sergio Cravero | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Remy Angel Tercero Fernandez | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Alexandre Fetter Kalikoski | Conselho Federal de Contabilidade – Brazil |
| Member | Carlos Alberto Olmedo Pluas | Superintendency of Companies of Ecuador – Ecuador |
| Member | Juan Mauricio Gras Gas | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Gustavo León | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Williams Garnier | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 8 – Due Process Manual
The final report was approved by the Board and the comment letter was sent to the IASB on September 11, 2012.
Members of TWG 8
| Coordinator | Julio Garcia | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Heraclio Lanza | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Carlos Ernesto Gonzales Alanes | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Luiz Murilo Strube Lima | Conselho Federal de Contabilidade – Brazil |
| Member | Gabriel Suarez | Technical Council of Public Accounting – Colombia |
| Member | Luis Alfonso Chavez Chavez | Superintendency of Companies of Ecuador – Ecuador |
| Member | Luis Antonio Cortés Moreno | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Jorge Gomez | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | José Alberto Yanes | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 7 – Annual Improvements to IFRS – 2010 – 2012 Cycle
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on September 4, 2012.
Members of TWG 7
| Coordinator | William Allan Biese | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Félix Francisco Pinto Rojas | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Silvio Takahashi | Conselho Federal de Contabilidade – Brazil |
| Member | Tânia Regina Sordi Relvas | Conselho Federal de Contabilidade – Brazil |
| Member | Miller Templeton | College of Accountants of Chile – Chile |
| Member | Jacinto Antonio Mendoza Rodriguez | Superintendency of Companies of Ecuador – Ecuador |
| Member | Juan José Cabrera | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Jose Hernandez | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Denisse Daza | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 6 – Transition Guide – Proposed amendments to IFRS 10
The final report was approved by the Board and the comment letter was sent to the IASB on March 21, 2012.
Members of TWG 6
| Coordinator | Hugo Gubba | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Remy Angel Tercero Fernandez | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Luís Alonso Colmenares Rodríguez | Technical Council of Public Accounting – Colombia |
| Member | Gladys Margarita Solar Feijóo | Superintendency of Companies of Ecuador – Ecuador |
| Member | Rafael Rodríguez Ramos | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 5 – Revenue Recognition
The final report was approved by the Board and the comment letter was sent to the IASB on March 13, 2012.
Members of TWG 5
| Coordinator | Silvio Takahashi | Conselho Federal de Contabilidade – Brazil |
| Member | Philip Sturniolo | Argentine Federation of Councils – Argentina |
| Member | José Edwin Natusch Melgar | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Tânia Regina Sordi Relvas | Conselho Federal de Contabilidade – Brazil |
| Member | Enrique Castillo | Superintendency of Companies of Ecuador – Ecuador |
| Member | William Allan Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Ricardo Villarmarzo | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Alberto Afiuni | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 4 – Government Loans (Amendments to IFRS 1)
The final report was approved by the Board of Directors and the comment letter was sent to the IASB on January 5, 2012.
Members of TWG 4
| Coordinator | Renny Espinoza | Federation of Associations of Public Accountants of Venezuela – Venezuela |
| Member | Sergio Cravero | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Idésio Coelho | Conselho Federal de Contabilidade – Brazil |
| Member | Gina Elizabeth Hidalgo Flores | Superintendency of Companies of Ecuador – Ecuador |
| Member | Luis Antonio Cortés Moreno | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Vidalma Moreno | Financial Accounting Standards Commission of Panama – Panama |
Comment Letter – English Version
TWG 3 – Leasing
The final report was approved by the Board of Directors and the comment letter was sent to the IASB in September 2013.
Members of TWG 3
| Coordinator | William Allan Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Marcelo Kozak | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Roberth Rondales Vidal | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Eliseu Martins | Conselho Federal de Contabilidade – Brazil |
| Member | Gustavo Serrano Amaya | Technical Council of Public Accounting – Colombia |
| Member | Carlos Olmedo Plúas | Superintendency of Companies of Ecuador – Ecuador |
| Member | Julio Laso | Financial Accounting Standards Commission of Panama – Panama |
| Member | Julia Cabrera | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Jose Hernandez | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
Comment Letter – Spanish Version
TWG 2 – Investment Entities
The final report was approved by the Board of Directors and the comment letter was sent to the IASB in January 2012.
Members of TWG 2
| Coordinator | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Alexandre Cordeiro de Andrade | Conselho Federal de Contabilidade – Brazil |
| Member | Remy Angel Tercero Fernandez | Association of Auditors and Certified Public Accountants – Bolívia |
| Member | Daniel Sarmiento Pava | Technical Council of Public Accounting – Colombia |
| Member | Enrique Orlando Castillo Quiñones | Superintendency of Companies of Ecuador – Ecuador |
| Member | Elsa Beatriz García Bojorges | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Hector Castillo | Financial Accounting Standards Commission of Panama – Panama |
| Member | Norelly Pinto | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version
TWG 1 – IASB Agenda Consultation
The final report was approved by the Board and the comment letter was sent to the IASB on November 30, 2011.
Members of TWG 1
| Coordinator | Ricardo Lopes Cardoso | Conselho Federal de Contabilidade – Brazil |
| Member | Domingo Marchese | Argentine Federation of Professional Councils of Economic Sciences – Argentina |
| Member | Idésio Coelho | Conselho Federal de Contabilidade – Brazil |
| Member | Gladys Margarita Solar Feijoo | Superintendency of Companies – Ecuador |
| Member | William A. Biese Decker | Mexican Financial Reporting Standards Council A.C. (CINIF) – Mexico |
| Member | Hector Castillo | Financial Accounting Standards Commission of Panama – Panama |
| Member | Winston Fernandez | Association of Accountants, Economists and Administrators of Uruguay – Uruguay |
| Member | Norelly Pinto | Federation of Associations of Public Accountants of Venezuela – Venezuela |
Comment Letter – English Version