Hyperinflationary countries – Periods ending December 31, 2025

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Hyperinflationary countries – Periods ending December 31, 2025

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IFRS | Certification

Published on February 2, 2026

• 1 min read

From December 31, 2025, there are 12 countries around the world whose economies will be considered hyperinflationary. Entities whose functional currency is the currency of one of these countries and that have December 31, 2025, reporting requirements will have to reflect the requirements of IAS 29 Financial Reporting in Hyperinflationary Economies in their IFRS financial statements.

IFRS Adviser Alert Hyperinflationary countries – Update for periods ending December 31, 2025 | January 2026

Download the document Adviser_Alert_Hyperinflationary_Countries_update_November_2025_P

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