Regulatory Alerts2026-02-12 | A 8400Circular CONAU 1-1716 R.I. Supplementary Provisions to the Chart of Accounts: IFRS Modifications and Adoption Circular No. 22
The Central Bank of the Argentine Republic (BCRA) issued Communication “A” 8400 to formally adopt IFRS modifications into the accounting framework for financial entities, as specified in Adoption Circular No. 22. The directive mandates the incorporation of International Accounting Standards Board amendments into the supplementary provisions to the Chart of Accounts, while maintaining a general prohibition on early IFRS application unless explicitly permitted. Additionally, the BCRA attached replacement sheets for the ordered text and announced forthcoming regulatory adjustments to accommodate IFRS 18, which becomes effective on January 1, 2027.
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