GLASS questionnaire on inflationary economies

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May 12, 2017

On May 12, 2017, the Group of Latin American Accounting Standard Setters (GLASS) has taken up a research project on inflationary economies since the effects of inflation in financial statements have been a cause for concern in those regions of the world where inflation is moderate or high.

The GLASS research project is related to the recognition in the financial statements of high inflation effects before reaching hyperinflation, as IAS 29, Financial Reporting in Hyperinflationary Economies currently requires. As part of the research project, GLASS has prepared a questionnaire and would appreciate feedback.

Please be advised that the deadline for the completed questionnaire is May 31, 2017. It is available for download here. Completed questionnaires should be submitted to

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