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All listed companies in Uruguay will use IFRSs

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03 Dec 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.

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.