Honduras: “Great taxpayers” must adapt financial statements to IFRS for sustainability

Taxpayers classified as “great taxpayers” at end of FY2026 must adapt to IFRS before FY2028

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September 11, 2025

The Technical Board of Accounting and Auditing Standards (JTNCA) published Resolution No. 006-01/2025 (dated May 3, 2025) in the official gazette, which provides that the following entities must adapt their financial statements to IFRS for sustainability before the beginning of FY2028:

  • All taxpayers classified as “great taxpayers” at the end of FY2026
  • Private companies or entities regulated by the National Banking and Insurance Commission or that are required to publicly report their financial statements according to IFRS
  • Public companies or entities that are required to publicly report their financial statements according to IFRS
     

For more information, contact a KPMG tax professional in Honduras:

Luis Zelaya | lzelaya@kpmg.com

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