Accounting standards

Financial reporting framework in Venezuela

Website
Deloitte

Updates on accounting standards in Venezuela, from Deloitte's IAS Plus service.

Use of IFRS standards by jurisdiction: Venezuela

Website
IFRS Foundation

Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

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Guides and resources

Accounting considerations for Venezuelan entities (update as of November 2018)

Website
2018
PwC

Brief guide published by PwC in November 2018 covering exchange rates in Venezuela; measuring assets and liabilities denominated in foreign currency; net assets of a subsidiary in Venezuela; consolidation of Venezuelan subsidiaries; hyper-inflation, estimation of the general price index and impairment considerations; and cash balances.

Terms of use

Accountancy associations and groups

Federación de Colegios de Contadores Públicos de Venezuela (FCCPV)
[Federation of Public Accountants Associations of Venezuela]

For regional organisations and networks, see our list of international accountancy bodies.

ICAEW Contact Members

Contact members in Latin America

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Joining ICAEW

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