{"id":21328,"date":"2022-06-21T15:10:29","date_gmt":"2022-06-21T21:10:29","guid":{"rendered":"https:\/\/dfa-sandbox-cf.rtscustomer.com\/control-financiero\/recursos-de-gasb-87-96-y-101\/"},"modified":"2026-06-09T16:46:09","modified_gmt":"2026-06-09T22:46:09","slug":"recursos-de-gasb-87-96-y-101","status":"publish","type":"page","link":"https:\/\/dfa-sandbox-cf.rtscustomer.com\/es-mx\/control-financiero\/recursos-de-gasb-87-96-y-101\/","title":{"rendered":"Recursos de GASB 87, 96 y 101"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section page-title-section preset--module--divi-section--ko7g9e69y3\">\n<div class=\"et_pb_row_0 et_pb_row et_flex_row preset--module--divi-row--69de4dbaafc25 preset--module--divi-row--rl5hdip51p\">\n<div class=\"et_pb_column_0 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_18_24 et_flex_column_18_24_tablet et_flex_column_24_24_phone preset--module--divi-column--default\">\n<div class=\"et_pb_post_title_0 et_pb_post_title et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-post-title--default\"><div class=\"et_pb_title_container\"><h1 class=\"entry-title\">Recursos de GASB 87, 96 y 101<\/h1><\/div><\/div>\n\n<div class=\"dnxte_breadcrumb_0 dnxte_breadcrumb dnxte-breadcrumb-module et_pb_bg_layout_light et_pb_module et_flex_module preset--module--dnxte-breadcrumb--default\"><nav class=\"dnxte-breadcrumb dnxte-breadcrumb--align-left\" aria-label=\"Breadcrumb\"><ol class=\"dnxte-breadcrumb__list\" itemscope itemtype=\"https:\/\/schema.org\/BreadcrumbList\"><li class=\"dnxte-breadcrumb__item\" itemprop=\"itemListElement\" itemscope itemtype=\"https:\/\/schema.org\/ListItem\"><a class=\"dnxte-breadcrumb__link\" href=\"https:\/\/dfa-sandbox-cf.rtscustomer.com\/es-mx\/\" itemprop=\"item\"><span class=\"dnxte-breadcrumb__text dnxte-breadcrumb_current_item\"><span itemprop=\"name\">Home<\/span><\/span><\/a><meta itemprop=\"position\" content=\"1\" \/><\/li><\/ol><\/nav><\/div>\n<\/div>\n\n<div class=\"et_pb_column_1 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_6_24 et_flex_column_6_24_tablet et_flex_column_24_24_phone page-title-image-mask preset--module--divi-column--v7wmqdym3z\">\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_flex_module object-fit cover preset--module--divi-image--1mjpuqpyxj\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/dfa-sandbox-cf.rtscustomer.com\/wp-content\/uploads\/2026\/05\/santa-fe-aerial.jpg\" alt=\"Vista a\u00e9rea de Santa Fe\" title=\"santa-fe-aerea\" class=\"wp-image-16487\" \/><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section preset--module--divi-section--default\">\n<div class=\"et_pb_row_1 et_pb_row et_flex_row preset--module--divi-row--69de4dbaafc25 preset--module--divi-row--mg6mmus7ww preset--module--divi-row--default\">\n<div class=\"et_pb_column_2 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone preset--module--divi-column--default\">\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Descargar recursos<\/h2>\n<table>\n<caption class=\"screen-reader-text\">Recursos de orientaci\u00f3n y capacitaci\u00f3n de GASB 87, 96 y 101<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">T\u00edtulo<\/th>\n<th scope=\"col\">Tipo de archivo<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a href=\"\/wp-content\/uploads\/2026\/05\/Schedule-of-IBRs-6-27-2025.xlsx\">Cronograma de IBR (27 de junio de 2025)<\/a><\/td>\n<td>XLSX<\/td>\n<\/tr>\n<tr>\n<td><a href=\"\/wp-content\/uploads\/2026\/05\/NMDFA-GASB-101-Presentation_FINAL.pptx\">Presentaci\u00f3n de GASB 101 de DFA de Nuevo M\u00e9xico<\/a><\/td>\n<td>PPTX<\/td>\n<\/tr>\n<tr>\n<td><a href=\"\/wp-content\/uploads\/2026\/05\/GASB-96-June-2023-PPT.pptx\">Presentaci\u00f3n de GASB 96 (junio de 2023)<\/a><\/td>\n<td>PPTX<\/td>\n<\/tr>\n<tr>\n<td><a href=\"\/wp-content\/uploads\/2026\/05\/GASB-96-FY-2025-Guidance-7-1-25.pdf\" target=\"_blank\" rel=\"noopener\">Orientaci\u00f3n de GASB 96 para el a\u00f1o fiscal 2025 (1 de julio de 2025)<\/a><\/td>\n<td>PDF<\/td>\n<\/tr>\n<tr>\n<td><a href=\"\/wp-content\/uploads\/2026\/05\/GASB-87-Year-4-Guidance-7-1-25.pdf\" target=\"_blank\" rel=\"noopener\">Orientaci\u00f3n de GASB 87 para el a\u00f1o 4 (1 de julio de 2025)<\/a><\/td>\n<td>PDF<\/td>\n<\/tr>\n<tr>\n<td><a href=\"\/wp-content\/uploads\/2026\/05\/GASB-87-June-2023-PPT.pdf\" target=\"_blank\" rel=\"noopener\">Presentaci\u00f3n de GASB 87 (junio de 2023)<\/a><\/td>\n<td>PDF<\/td>\n<\/tr>\n<tr>\n<td><a href=\"\/wp-content\/uploads\/2026\/05\/Frequently-Asked-Questions-Document.docx\">Documento de preguntas frecuentes<\/a><\/td>\n<td>DOCX<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_2 et_pb_row et_flex_row preset--module--divi-row--default\">\n<div class=\"et_pb_column_3 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone preset--module--divi-column--default\">\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3>Recursos de video<\/h3>\n<\/div><\/div>\n\n<div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/www.youtube.com\/watch?v=-6rapyZOF0o\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/www.youtube.com\/watch?v=-6rapyZOF0o\">Actualizaci\u00f3n de GASB 87 de DFA, estado de Nuevo M\u00e9xico, a\u00f1o fiscal 23<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>https:\/\/www.youtube.com\/watch?v=-6rapyZOF0o<\/p>\n<\/div><\/div><\/div><\/div>\n\n<div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_left et_pb_module et_flex_module blurb-link preset--module--divi-blurb--be7001a8-058b-4f9f-962a-d7435c49dbc2 preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_main_blurb_image et_animated\"><a href=\"https:\/\/www.youtube.com\/watch?v=MTCN64yyg-0\"><span class=\"et_pb_image_wrap\"><span class=\"et-pb-icon\">\uf35d<\/span><\/span><\/a><\/div><div class=\"et_pb_blurb_container\"><h4 class=\"et_pb_module_header\"><a href=\"https:\/\/www.youtube.com\/watch?v=MTCN64yyg-0\">Actualizaci\u00f3n de GASB 96, estado de Nuevo M\u00e9xico, a\u00f1o fiscal 23<\/a><\/h4><div class=\"et_pb_blurb_description\"><p>https:\/\/www.youtube.com\/watch?v=MTCN64yyg-0<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":6,"featured_media":0,"parent":21201,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-21328","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Recursos de GASB 87, 96 y 101 - New Mexico Department of Finance and Administration<\/title>\n<meta name=\"description\" content=\"Documentos de orientaci\u00f3n, presentaciones y videos de capacitaci\u00f3n 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