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What is Guatemala about?

This document summarizes the main changes in accounting standards in Guatemala, including the adoption of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It explains that the Guatemalan Association of Public Accountants and Auditors adopted IAS and IFRS as the generally accepted accounting principles, replacing local accounting standards. Additionally, it adopted International Standards on Auditing for audits conducted after 2020.

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ScribdTranslations

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EN