IFRS
The company must present its consolidated financial statements, or individual ones in case it does not consolidate. These must be prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and comply with all the provisions and requirements established in those standards.
- Source:
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Title II N°2.1 letter A1 General Standard N° 30 of the Financial Market Commission.