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.
"YEAR OF ARGENTINE GREATNESS" COMMUNICATION “A” 8400 12/02/2026 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1716 R.I. Supplementary Provisions to the Chart of Accounts. Modifications to IFRS. Adoption Circular No. 22
We address you to inform you that this Institution has adopted the resolution which, in its relevant part, provides: “1. Incorporate into the Accounting Framework based on International Financial Reporting Standards applicable to financial entities, the modifications issued by the International Accounting Standards Board that are included in Adoption Circular 22 approved by the Argentine Federation of Professional Councils for Economic Sciences.” It is recalled that —generally speaking— early application of any IFRS is not admitted unless specifically allowed at the time of adoption. The sheets to be replaced in the corresponding ordered text of the “Supplementary Provisions to the Chart of Accounts” are attached. Timely announcements will be made regarding the adjustments related to the adoption of IFRS 18 "Presentation and Disclosure in Financial Statements" within the respective reporting regime. We remain, yours sincerely. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Chief Manager of Reporting Regime and Information Centers Deputy General Manager of Reporting Regime and Financial Services User Protection
ANNEX
SECTION 6 LIST OF APPROVED IFRS/IAS/IFRIC/SIC
| Name | Description | Month of approval or last modification |
|---|---|---|
| Conceptual Framework for Financial Reporting | oct-18 | |
| NIIF 1 First-time Adoption of International Financial Reporting Standards | jul-24 | |
| NIIF 2 Share-based Payment | abr-24 | |
| NIIF 3 Business Combinations | abr-24 | |
| NIIF 5 Non-current Assets Held for Sale and Discontinued Operations | may-24 | |
| NIIF 6 Exploration for and Evaluation of Mineral Resources | abr-24 | |
| NIIF 7 Financial Instruments: Disclosures | dic-24 | |
| NIIF 8 Operating Segments | abr-24 | |
| NIIF 9 Financial Instruments | dic-24 | |
| NIIF 10 Consolidated Financial Statements | jul-24 | |
| NIIF 11 Joint Arrangements | abr-24 | |
| NIIF 12 Disclosure of Interests in Other Entities | abr-24 | |
| NIIF 13 Fair Value Measurement | may-24 | |
| NIIF 14 Regulatory Deferral Accounts | abr-24 | |
| NIIF 15 Revenue from Contracts with Customers | abr-24 | |
| NIIF 16 Leases | abr-24 | |
| NIIF 17 Insurance Contracts | may-24 | |
| NIIF 18 Presentation and Disclosure in Financial Statements | may-24 | |
| NIIF 19 Subsidiaries without Public Accountability: Disclosures | dic-24 | |
| NIC 1 Presentation of Financial Statements * | oct-22 |
*This Standard has been superseded by IFRS 18, which takes effect on January 1, 2027. B.C.R.A. SUPPLEMENTARY PROVISIONS TO THE CHART OF ACCOUNTS SECTION 6 – LIST OF APPROVED IFRS/IAS/IFRIC/SIC Version: 8th COMMUNICATION “A” 8400 Validity: 13/02/2026 Page 1
| Name | Description | Month of approval or last modification |
|---|---|---|
| NIC 8 Accounting Policies, Changes in Accounting Estimates and Errors ** | abr-24 | |
| NIC 10 Events After the Reporting Period | abr-24 | |
| NIC 12 Income Taxes | abr-24 | |
| NIC 16 Property, Plant and Equipment | abr-24 | |
| NIC 19 Employee Benefits | abr-24 | |
| NIC 20 Accounting for Government Grants and Disclosure of Government Assistance | abr-24 | |
| NIC 21 The Effects of Changes in Foreign Exchange Rates | abr-24 | |
| NIC 23 Borrowing Costs | dic-17 | |
| NIC 24 Related Party Disclosures | abr-24 | |
| NIC 26 Accounting and Reporting by Retirement Benefit Plans | abr-24 | |
| NIC 27 Separate Financial Statements | abr-24 | |
| NIC 28 Investments in Associates and Joint Ventures | abr-24 | |
| NIC 29 Financial Reporting in Hyperinflationary Economies | abr-24 | |
| NIC 32 Financial Instruments: Presentation | may-24 | |
| NIC 33 Earnings Per Share | abr-24 | |
| NIC 34 Interim Financial Reporting | may-24 | |
| NIC 36 Impairment of Assets | abr-24 | |
| NIC 37 Provisions, Contingent Liabilities and Contingent Assets | abr-24 | |
| NIC 38 Intangible Assets | abr-24 | |
| NIC 39 Financial Instruments: Recognition and Measurement | ago-20 | |
| NIC 40 Investment Property | abr-24 | |
| NIC 41 Agriculture | abr-24 |
**Upon the issuance of IFRS 18 (effective from 01/01/27), the title of IAS 8 was modified to "Basis for Preparation of Financial Statements" B.C.R.A. SUPPLEMENTARY PROVISIONS TO THE CHART OF ACCOUNTS SECTION 6 – LIST OF APPROVED IFRS/IAS/IFRIC/SIC Version: 8th COMMUNICATION “A” 8400 Validity: 13/02/2026 Page 2
| Name | Description | Month of approval or last modification |
|---|---|---|
| CINIIF 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities | abr-24 | |
| CINIIF 2 Members' Shares in Cooperative Entities and Similar Instruments | abr-24 | |
| CINIIF 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | abr-24 | |
| CINIIF 6 Liabilities arising from Participating in Specific Markets—Waste Electrical and Electronic Equipment | abr-24 | |
| CINIIF 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | sep-07 | |
| CINIIF 10 Interim Financial Reporting and Impairment | jul-14 | |
| CINIIF 12 Service Concession Arrangements | abr-24 | |
| CINIIF 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | may-24 | |
| CINIIF 16 Hedges of a Net Investment in a Foreign Operation | abr-24 | |
| CINIIF 17 Distribution of Non-cash Assets to Owners | abr-24 | |
| CINIIF 19 Extinguishing Financial Liabilities with Equity Instruments | abr-24 | |
| CINIIF 20 Stripping Costs in the Production Phase of a Surface Mine | abr-24 | |
| CINIIF 21 Levies | abr-24 | |
| CINIIF 22 Foreign Currency Transactions and Advance Consideration | abr-24 | |
| CINIIF 23 Uncertainty over Income Tax Treatments | abr-24 | |
| SIC 7 Introduction of the Euro | abr-24 | |
| SIC 10 Government Assistance—No Specific Relation to Operating Activities | abr-24 | |
| SIC 25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders | abr-24 | |
| SIC 29 Service Concession Arrangements: Disclosures | abr-24 | |
| SIC 32 Intangible Assets—Web Site Costs | abr-24 | |
| B.C.R.A. SUPPLEMENTARY PROVISIONS TO THE CHART OF ACCOUNTS | ||
| SECTION 6 – LIST OF APPROVED IFRS/IAS/IFRIC/SIC | ||
| Version: 8th COMMUNICATION “A” 8400 Validity: | ||
| 13/02/2026 Page 3 |