Regulatory Alerts2026-03-12
Added · Updated
Circular No. 080-2026-SMV/11.1: New IFRS 2026 Standards for General Regime Issuers and Alternative Securities Market Issuers
The document mandates that issuers under the General Regime and Alternative Securities Market adopt IFRS modifications effective January 1, 2026, including updates to IFRS 9, IFRS 7, IFRS 1, IFRS 10, and IAS 7, and prepare for new standards effective January 1, 2027, specifically IFRS 18, IFRS 19, and the amendment to IAS 21. Issuers are required to disclose changes in accounting policies resulting from the 2026 standards and provide known or reasonably estimable impacts of the 2027 standards in their financial statement notes, as required by IAS 8. The circular serves to reiterate these obligations to ensure full compliance and avoid administrative measures for non-compliance.
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