All listed companies in Uruguay will use IFRSs
Dec 03, 2004
In Uruguay, pursuant to Decree 162/04 of 12 May 2004, all listed companies must use IFRSs for all periods beginning 1 June 2004. Click for Decree 162/04 in Spanish (PDF 17k).
However, the Decree does not cover the revised versions of IASs and IFRSs approved by the IASB in 2003-2004. Also IAS 7 on the cash flow statement is optional. Our up-to-date list of use of IFRSs country by country is Here.