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Guatemala National Professional Accountancy Organisation: Instituto Guatemalteco de Contadores Publicos y Auditores Update for April 2003 Financial Reporting Framework in Guatemala (April 2003 Update) Guatemala adopts IFRS effective in 2002 Guatemala has replaced its national GAAP with IFRS effective for 2002 financial reports. The SIC Interpretations have not yet been adopted under the law, but that is expected to happen soon.