{"id":171,"date":"2026-09-13T05:04:11","date_gmt":"2026-09-13T05:04:11","guid":{"rendered":"https:\/\/balbininternational.com\/?page_id=171"},"modified":"2026-10-26T06:56:19","modified_gmt":"2026-10-26T06:56:19","slug":"resources","status":"publish","type":"page","link":"https:\/\/balbininternational.com\/es\/resources\/","title":{"rendered":"RECURSOS
"},"content":{"rendered":"\n
\n

Explora organizaciones profesionales, recursos normativos y publicaciones seleccionados, clasificados por regi\u00f3n.<\/p>\n

\nEE. UU. \u2013 Recursos sobre Estados Unidos<\/summary>
\n

Organizaciones profesionales y normas de auditor\u00eda<\/h3>
\n\"\"AICPA<\/span>American Institute of CPAs<\/span><\/span><\/a>\n\"\"AU-C \/ SAS<\/span>AICPA Auditing Standards<\/span><\/span><\/a>\n\"\"GAQC<\/span>Governmental Audit Quality Center<\/span><\/span><\/a>\n\"\"GAO Yellow Book<\/span>Government Auditing Standards<\/span><\/span><\/a>\n\"\"GAO Green Book<\/span>Internal Control Standards<\/span><\/span><\/a>\n\"\"CAQ<\/span>Center for Audit Quality<\/span><\/span><\/a>\n<\/div>\n

Auditor\u00edas gubernamentales y subvenciones federales<\/h3>
\n\"\"FAC<\/span>Federal Audit Clearinghouse<\/span><\/span><\/a>\n\"\"2 CFR 200<\/span>Uniform Guidance<\/span><\/span><\/a>\n\"\"OMB Supplement<\/span>Compliance Supplement<\/span><\/span><\/a>\n\"\"Single Audit<\/span>Single Audit Resource Center<\/span><\/span><\/a>\n\"\"COFFA Guidance<\/span>Uniform Guidance Resources<\/span><\/span><\/a>\n\"\"COFFA Supplement<\/span>Compliance Supplement Resources<\/span><\/span><\/a>\n\"\"Assistance Listings<\/span>Federal Assistance Listings<\/span><\/span><\/a>\n<\/div>\n

Informaci\u00f3n financiera y Regulaci\u00f3n<\/h3>
\n\"\"PCAOB<\/span>Public Company Accounting Oversight Board<\/span><\/span><\/a>\n\"\"SEC OCA<\/span>SEC Office of the Chief Accountant<\/span><\/span><\/a>\n\"\"FASB<\/span>Financial Accounting Standards Board<\/span><\/span><\/a>\n\"\"GASB<\/span>Governmental Accounting Standards Board<\/span><\/span><\/a>\n\"\"Federal Register<\/span>Federal Register<\/span><\/span><\/a>\n\"\"OMB<\/span>Office of Management and Budget<\/span><\/span><\/a>\n\"\"CFO Council<\/span>CFO Council<\/span><\/span><\/a>\n<\/div>\n

Fiscalizaci\u00f3n y organizaciones sin \u00e1nimo de lucro<\/h3>
\n\"\"IRS TE\/GE<\/span>Tax Exempt and Government Entities<\/span><\/span><\/a>\n\"\"IRS Exempt Orgs<\/span>Exempt Organizations<\/span><\/span><\/a>\n\"\"IRS Form 990<\/span>Form 990 Resources and Tools<\/span><\/span><\/a>\n<\/div>\n

Publicaciones empresariales y financieras<\/h3>
\n\"\"CME<\/span>CME Group<\/span><\/span><\/a>\n\"\"WSJ<\/span>The Wall Street Journal<\/span><\/span><\/a>\n\"\"Barron\u2019s<\/span>Barron\u2019s<\/span><\/span><\/a>\n\"\"JofA<\/span>Journal of Accountancy<\/span><\/span><\/a>\n<\/div>\n<\/div><\/details>\n
\nOTROS PA\u00cdSES \u2013 Recursos regionales<\/summary>
\n

Autoridades Fiscales y organismos profesionales de los pa\u00edses representados en el Directorio Internacional de Miembros de Balbin. Seleccione una categor\u00eda y una regi\u00f3n.<\/p>\n

AUTORIDADES FISCALES \u2013 Equivalente al IRS<\/summary>
\n

North America<\/h3>
\n\"\"Canada \u00b7 CRA<\/span>Canada Revenue Agency<\/span><\/span><\/a>\n\"\"Mexico \u00b7 SAT<\/span>Servicio de Administraci\u00f3n Tributaria<\/span><\/span><\/a>\n<\/div>\n

Central America & Caribbean<\/h3>
\n\"\"Guatemala \u00b7 SAT<\/span>Superintendencia de Administraci\u00f3n Tributaria<\/span><\/span><\/a>\n\"\"Panama \u00b7 DGI<\/span>Direcci\u00f3n General de Ingresos<\/span><\/span><\/a>\n\"\"Haiti \u00b7 DGI<\/span>Direction G\u00e9n\u00e9rale des Imp\u00f4ts<\/span><\/span><\/a>\n\"\"Nicaragua \u00b7 DGI<\/span>Direcci\u00f3n General de Ingresos<\/span><\/span><\/a>\n\"\"Costa Rica \u00b7 MH<\/span>Ministerio de Hacienda \/ Administraci\u00f3n Tributaria<\/span><\/span><\/a>\n<\/div>\n

South America<\/h3>
\n\"\"Argentina \u00b7 ARCA<\/span>Agencia de Recaudaci\u00f3n y Control Aduanero<\/span><\/span><\/a>\n\"\"Peru \u00b7 SUNAT<\/span>Superintendencia Nacional de Aduanas y de Administraci\u00f3n Tributaria<\/span><\/span><\/a>\n\"\"Chile \u00b7 SII<\/span>Servicio de Impuestos Internos<\/span><\/span><\/a>\n\"\"Venezuela \u00b7 SENIAT<\/span>Servicio Nacional Integrado de Administraci\u00f3n Aduanera y Tributaria<\/span><\/span><\/a>\n\"\"Uruguay \u00b7 DGI<\/span>Direcci\u00f3n General Impositiva<\/span><\/span><\/a>\n\"\"Colombia \u00b7 DIAN<\/span>Direcci\u00f3n de Impuestos y Aduanas Nacionales<\/span><\/span><\/a>\n\"\"Ecuador \u00b7 SRI<\/span>Servicio de Rentas Internas<\/span><\/span><\/a>\n<\/div>\n

Europe<\/h3>
\n\"\"United Kingdom \u00b7 HMRC<\/span>HM Revenue & Customs<\/span><\/span><\/a>\n\"\"Spain \u00b7 AEAT<\/span>Agencia Estatal de Administraci\u00f3n Tributaria<\/span><\/span><\/a>\n\"\"Portugal \u00b7 AT<\/span>Autoridade Tribut\u00e1ria e Aduaneira<\/span><\/span><\/a>\n<\/div>\n

Europe & Middle East<\/h3>
\n\"\"T\u00fcrkiye \u00b7 GIB<\/span>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/span><\/span><\/a>\n<\/div>\n

Middle East<\/h3>
\n\"\"United Arab Emirates \u00b7 FTA<\/span>Federal Tax Authority<\/span><\/span><\/a>\n<\/div>\n

Africa<\/h3>
\n\"\"Egypt \u00b7 ETA<\/span>Egyptian Tax Authority<\/span><\/span><\/a>\n<\/div>\n

Asia-Pacific<\/h3>
\n\"\"Philippines \u00b7 BIR<\/span>Bureau of Internal Revenue<\/span><\/span><\/a>\n\"\"Japan \u00b7 NTA<\/span>National Tax Agency<\/span><\/span><\/a>\n\"\"South Korea \u00b7 NTS<\/span>National Tax Service<\/span><\/span><\/a>\n\"\"India \u00b7 ITD<\/span>Income Tax Department<\/span><\/span><\/a>\n\"\"Australia \u00b7 ATO<\/span>Australian Taxation Office<\/span><\/span><\/a>\n<\/div>\n<\/div><\/details>\n
NORMAS CONTABLES \u2013 Organismos emisores nacionales y autoridades competentes<\/summary>
\n

Cuando no existe un organismo nacional independiente encargado de establecer normas, se indica en su lugar el regulador, el organismo profesional o la autoridad competente para la adopci\u00f3n de las NIIF.<\/p>

North America<\/h3>
\n\"\"Canada \u00b7 AcSB<\/span>Accounting Standards Board<\/span><\/span><\/a>\n\"\"Mexico \u00b7 CINIF<\/span>Consejo Mexicano de Normas de Informaci\u00f3n Financiera<\/span><\/span><\/a>\n<\/div>\n

Central America & Caribbean<\/h3>
\n\"\"Guatemala \u00b7 CCPG<\/span>Colegio de Contadores P\u00fablicos y Auditores de Guatemala<\/span><\/span><\/a>\n\"\"Panama \u00b7 JTIA<\/span>Junta T\u00e9cnica de Contabilidad<\/span><\/span><\/a>\n\"\"Haiti \u00b7 OCPAH<\/span>Ordre des Comptables Professionnels Agr\u00e9\u00e9s d\u2019Ha\u00efti<\/span><\/span><\/a>\n\"\"Nicaragua \u00b7 CCPN<\/span>Colegio de Contadores P\u00fablicos de Nicaragua<\/span><\/span><\/a>\n\"\"Costa Rica \u00b7 CCPA<\/span>Colegio de Contadores P\u00fablicos de Costa Rica<\/span><\/span><\/a>\n<\/div>\n

South America<\/h3>
\n\"\"Argentina \u00b7 FACPCE<\/span>Federaci\u00f3n Argentina de Consejos Profesionales de Ciencias Econ\u00f3micas<\/span><\/span><\/a>\n\"\"Peru \u00b7 CNC<\/span>Consejo Normativo de Contabilidad \/ MEF<\/span><\/span><\/a>\n\"\"Chile \u00b7 CCCH<\/span>Colegio de Contadores de Chile<\/span><\/span><\/a>\n\"\"Venezuela \u00b7 FCCPV<\/span>Federaci\u00f3n de Colegios de Contadores P\u00fablicos de Venezuela<\/span><\/span><\/a>\n\"\"Uruguay \u00b7 MEF<\/span>Ministerio de Econom\u00eda y Finanzas \/ accounting regulations<\/span><\/span><\/a>\n\"\"Colombia \u00b7 CTCP<\/span>Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica<\/span><\/span><\/a>\n\"\"Ecuador \u00b7 SCVS<\/span>Superintendencia de Compa\u00f1\u00edas, Valores y Seguros<\/span><\/span><\/a>\n<\/div>\n

Europe<\/h3>
\n\"\"United Kingdom \u00b7 FRC<\/span>Financial Reporting Council<\/span><\/span><\/a>\n\"\"Spain \u00b7 ICAC<\/span>Instituto de Contabilidad y Auditor\u00eda de Cuentas<\/span><\/span><\/a>\n\"\"Portugal \u00b7 CNC<\/span>Comiss\u00e3o de Normaliza\u00e7\u00e3o Contabil\u00edstica<\/span><\/span><\/a>\n<\/div>\n

Europe & Middle East<\/h3>
\n\"\"T\u00fcrkiye \u00b7 KGK<\/span>Public Oversight Accounting and Auditing Standards Authority<\/span><\/span><\/a>\n<\/div>\n

Middle East<\/h3>
\n\"\"United Arab Emirates \u00b7 MoE<\/span>Ministry of Economy \/ corporate reporting framework<\/span><\/span><\/a>\n<\/div>\n

Africa<\/h3>
\n\"\"Egypt \u00b7 FRA<\/span>Financial Regulatory Authority<\/span><\/span><\/a>\n<\/div>\n

Asia-Pacific<\/h3>
\n\"\"Philippines \u00b7 FSRSC<\/span>Financial and Sustainability Reporting Standards Council<\/span><\/span><\/a>\n\"\"Japan \u00b7 ASBJ<\/span>Accounting Standards Board of Japan<\/span><\/span><\/a>\n\"\"South Korea \u00b7 KASB<\/span>Korea Accounting Standards Board<\/span><\/span><\/a>\n\"\"India \u00b7 ICAI<\/span>Institute of Chartered Accountants of India \/ ASB<\/span><\/span><\/a>\n\"\"Australia \u00b7 AASB<\/span>Australian Accounting Standards Board<\/span><\/span><\/a>\n<\/div>\n<\/div><\/details>\n

Business & Financial Publications \u00b7 United Kingdom<\/h3>
\n\"\"UK \u00b7 FT<\/span>Financial Times<\/span><\/span><\/a><\/div>\n

Algunas autoridades regulan la adopci\u00f3n de las NIIF en lugar de emitir normas contables locales independientes. De aqu\u00ed que es imporante verificar peri\u00f3dicamente los mandatos institucionales y las URL de destino.<\/p>\n<\/div><\/details>\n

\nINTERNACIONAL \u2013 Normas y organizaciones globales<\/summary>
\n

Global Financial Reporting<\/h3>
\n\"\"IFRS Foundation<\/span>International Financial Reporting Standards Foundation<\/span><\/span><\/a>\n\"\"IASB<\/span>International Accounting Standards Board<\/span><\/span><\/a>\n<\/div>\n<\/div><\/details>\n

Los enlaces externos se abren en una pesta\u00f1a nueva. Balbin International no controla los sitios web de terceros. Los iconos provienen de sitios web externos y pueden diferir de los logotipos oficiales.<\/p><\/div>\n\n\n\n

<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Explore selected professional organizations, regulatory resources and publications by region. USA \u2013 United States Resources Professional Organizations & Audit Standards AICPAAmerican Institute of CPAs AU-C \/ SASAICPA Auditing Standards GAQCGovernmental Audit Quality Center GAO Yellow BookGovernment Auditing Standards GAO Green BookInternal Control Standards CAQCenter for Audit Quality Government Audits & Federal Grants FACFederal Audit Clearinghouse […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-171","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/balbininternational.com\/es\/wp-json\/wp\/v2\/pages\/171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balbininternational.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balbininternational.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balbininternational.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/balbininternational.com\/es\/wp-json\/wp\/v2\/comments?post=171"}],"version-history":[{"count":2,"href":"https:\/\/balbininternational.com\/es\/wp-json\/wp\/v2\/pages\/171\/revisions"}],"predecessor-version":[{"id":241,"href":"https:\/\/balbininternational.com\/es\/wp-json\/wp\/v2\/pages\/171\/revisions\/241"}],"wp:attachment":[{"href":"https:\/\/balbininternational.com\/es\/wp-json\/wp\/v2\/media?parent=171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}