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Guatemala Image

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

Financial Reporting Framework in Guatemala

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).


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.

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.