Guatemala

  • National Professional Accountancy Organisation: Instituto Guatemalteco de Contadores Publicos y Auditores

Update for December 2010
Update for February 2010
Update for April 2003

Financial Reporting Framework in Guatemala (February 2010 Update)

Guatemala fully adopts IFRS

The Guatemala Institute of Public Accountants and Auditors has fully adopted IFRSs as issued by the IASB, including future amendments and new standards, effective 2008. Click for Resolution (PDF 16k, Spanish).

IFRS for SMEs

In December 2010, the Guatemalan Institute of Public Accountants and Auditors approved the adoption of the IFRS for SMEs for fiscal years beginning on or after of 1 January 2011.

 

Spanish language resources

For an overview of all Spanish language publications available on IAS Plus please click here: Nuestros Recursos en Español.

Update December 2010

Guatemala adopts IFRS for SMEs

The Guatemalan Institute of Public Accountants and Auditors has approved the adoption of the IFRS for SMEs for fiscal years beginning on or after of 1 January 2011.

 

Financial Reporting Framework in Guatemala

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.

 


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