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Accounting in Venezuela

Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.

Accounting standards

Venezuela
Accounting standards updates and background information from Deloitte's IAS Plus service.

Accountancy associations and groups

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

Guides and resources

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

Glossary of microfinance terms
Translations from Spanish to English of accounting and finance terms produced by the Consultative Group to Assist the Poor (CGAP). Published in August 2001.

IFRS adoption

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

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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