- National Professional Organisation Website: Colegio de Contadores, Economistas y Administradores del Uruguay
- World Bank ROSC Accounting and Auditing Report
Financial Reporting Framework in Uruguay
Adoption of IFRSs in Uruguay
A governmental decree (#266/07) requires that all companies must follow those IFRSs in existence at 31 July 2007. Additional, there a few additional local standards, most notably the mandatory inflation adjustment for companies within a certain criteria. The auditor's report refers to conformity with Uruguayan GAAP because of the 31 July 2007 cut-off.