The International Accounting Standards Board (IASB) is the body responsible for the development and publication of the International Financial Reporting Standards (IFRS). These standards establish consistent quality standards to improve transparency and facilitate the understanding and comparability of a company's financial statements.
In Argentina, they must be compulsorily applied in the preparation of financial statements of entities included in the public offering regime of Law No. 17.811 or that have requested authorization to be included in the regime. Non-reached or excepted entities can apply them optionally.
IFRS are regularly reviewed and updated by the IASB in response to changes in the economy, business practices and comments from different stakeholders in the accounting and financial community. Grant Thornton International has produced a guide to give preparers and reviewers of IFRS financial statements a high-level awareness of recent changes.
The publication covers both the new Standards and Interpretations that have been issued and amendments made to existing ones and covers 31 March 2023, 30 June 2023, 30 September 2023, 31 December 2023 and 31 March 2024 financial year ends.
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