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Belize

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Financial Reporting Framework in the Belize

Belize does not have a domestic stock exchange. However, the Belize Domestic Bank and Financial Institutions Act of 2012 (link to Belize Central Bank website) requires that financial statements and accounting records of banks must be prepared and maintained in accordance with International Financial Reporting Standards. Moreover, the Institute of Chartered Accountants of Belize allows all domestic companies to use IFRSs as the basis for preparing their financial statements, or they may choose other internationally accepted standards (particularly US GAAP or Canadian GAAP).

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.