The International Federation of Accountants® (IFAC®) has published the IPSAS™ 33-38 and Recommended Practice Guideline 3 in Spanish. The IPSAS pronouncements deal with a variety of important issues, including first-time adoption of accrual basis IPSAS. These publications include:
- NICSP 33, Adopción por Primera vez de las Normas Internacionales de Contabilidad del Sector Público de Base de Acumulación (o devengo) (IPSAS 33, First-time Adoption of Accrual Basis IPSASs)
- NICSP 34, Estados Financieros Separados (IPSAS 34, Separate Financial Statements)
- NICSP 35, Estados financieros consolidados (IPSAS 35, Consolidated Financial Statements)
- NICSP 36, Inversiones en Asociadas y Negocios Conjuntos (IPSAS 36, Investments in Associates and Joint Ventures)
- NICSP 37, Acuerdos conjuntos (IPSAS 37, Joint Arrangements)
- NICSP 38, Información a Revelar sobre Participaciones en Otras Entidades (IPSAS 38, Disclosure of Interests in Other Entities)
- Guía de Práctica Recomendada 3 - Presentación de Información sobre el Rendimiento de los Servicios (Recommended Practice Guideline 3 - Reporting Service Performance Information)
These Spanish translations were performed by faculty members from the Department of Accounting and Finance, Faculty of Economics and Business Administration, at the University of Zaragoza, Spain. They have been reviewed by an international committee consisting of public sector experts from Argentina, Chile, Mexico, Spain, and Uruguay.
For an overview of translations of IFAC’s publications, please visit the IFAC Translations Database.