Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies No. Currently, all companies domiciled in Bolivia, domestic and foreign, must follow Bolivian Accounting Standards to prepare their statutory financial statements. IFRS Standards are under consideration.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies
The IFRS for SMEs Standard is required or permitted No.
The IFRS for SMEs Standard is under consideration tick
Last updated:
28 June 2016

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