Convergence with International Accounting and Auditing Standards
The aim of the project is to help ensure that business financial reporting
in Bolivia is technically reliable, objective, comparable, uniform, and
transparent. The objective is to ensure that professional members of the
CAUB apply accounting and auditing standards that are in line with
International Financial Reporting Standards (IFRS) and International
Standards on Auditing (ISA).
The project is expected to produce the following outcomes: (i) Bolivian
standards will be harmonized with international standards;
(ii) accounting professionals will be aware of the new internationally
compatible Bolivian standards and have access to them; and
(iii) professional auditing services will be enhanced through a voluntary
certification system, a quality-control system, and an information
center.

Project Detail

Country

Bolivia

Project Number

BO-M1005

Approval Date

October 30, 2006

Project Status

Closed

Project Type

Technical Cooperation

Sector

PRIVATE FIRMS AND SME DEVELOPMENT

Subsector

BUSINESS CLIMATE AND COMPETITIVENESS

Lending Instrument

Instrumento del Fondo Multilateral de Inversiones

Lending Instrument Code

MIF

Modality

-

Facility Type

-

Environmental and Social Impact Category (ESIC)

-

Total Cost

USD 711,500.00

Country Counterpart Financing

USD 213,500.00

Original Amount Approved

USD 498,000.00
Financial Information
Operation Number Lending Type Reporting Currency Reporting Date Signed Date Fund Financial Instrument
ATN/MT-10078-BO Non-Sovereign Guaranteed USD - United States Dollar Technical Cooperation Facility Nonreimbursable
Operation Number ATN/MT-10078-BO
  • Lending Type: Non-Sovereign Guaranteed
  • Reporting Currency: USD - United States Dollar
  • Reporting Date:
  • Signed Date:
  • Fund: Technical Cooperation Facility
  • Financial Instrument: Nonreimbursable

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 Implementation Phase
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-536
Project Performance Monitoring Reports
MIF_ Project Status Report ATN_MT-10078-BO [36809043].PDF
Apr. 17, 2012
English
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-491
Project Performance Monitoring Reports
MIF_ Project Status Report ATN_MT-10078-BO [36434638].PDF
Sep. 27, 2011
English
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-469
Procurement Plan
Plan de Adquisiciones 2011 - Proyecto Convergencia a Normas Internacionales de Contabilidad y Auditoría - CAUB ( [35957544].PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-467
Project Performance Monitoring Reports
FOMIN_ Reporte de estado del proyecto ATN_MT-10078-BO [35826176].PDF
Dec. 31, 1999
English
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-411
Project Performance Monitoring Reports
FOMIN_ Project Status Report ATN_MT-10078-BO [35524544].PDF
Dec. 31, 1999
English
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-405
Project Performance Monitoring Reports
FOMIN_ Reporte de estado del proyecto ATN_MT-10078-BO [35168422].PDF
Dec. 31, 1999
English
https://www.iadb.org/document.cfm?id=EZSHARE-864614425-26
Procurement Plan
PA 2010 CONVERGENCIA A NORMAS INTERNACIONALES - CAUB (16_03_10) [8122630].PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-406
Procurement Plan
PA 2010 CONVERGENCIA A NORMAS INTERNACIONALES - CAUB (16_03_10) [35282084].PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-348
Procurement Plan
Plan de Adquisiciones actualizado a 01 [8135496].2010PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-407
Procurement Plan
Plan de Adquisiciones actualizado a 01 [35295036].PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-180
Procurement Plan
PA 2007_ADELANTE Convergencia Normas Int'l_ de Contabilidad y Auditoria_ [8090490].PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-23
Procurement Plan
PA 2007_ADELANTE Convergencia Normas Int'l_ de Contabilidad y Auditoria_ [1954044].PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-17
Procurement Plan
Plan de Adquisiciones CAUB [1406415].PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-102
Procurement Plan
Plan de Adquisiciones CAUB [8074286].PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-16
Procurement Plan
PLAN DE ADQUISICIONES PARA EL PROYECTO_ SEPTIEMBRE 2007 [1160216].PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-14
Donors Memorandum
Convergencia a normas internacionales de contabilidad y auditoria [832975].PDF
Dec. 31, 1999
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-15
Donors Memorandum
Convergence with international accounting and auditing standards [832976].PDF
Dec. 31, 1999
English
 Other Documents
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-499
Financial Statements
Estados Financieros [36699170].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-508
Working Paper
03 Marco Conceptual [36701181].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-516
Working Paper
Norma de Información Financiera 5 (NIF-5)_ Activos no corrientes mantenidos para la venta y operaciones disconti [36701223].PDF
Nov. 15, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-527
Working Paper
Norma de Contabilidad 16 (NC 16)_ Propiedades, planta y equipo [36701285].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-517
Working Paper
Norma de Información Financiera 6 (NIF 6)_ Exploración y evaluación de recursos naturales [36701232].PDF
Nov. 15, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-528
Working Paper
Norma de Contabilidad 17 (NC 17)_ Arrendamientos [36701286].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-518
Working Paper
Norma de Información Financiera 7 (NIF-7)_ Instrumentos financieros_ Información a revelar [36701242].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-529
Working Paper
Norma de Contabilidad 18 (NC 18)_ Ingresos de actividades ordinarias [36701289].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-519
Working Paper
Norma de Información Financiera 8 (NIF-8)_ Segmentos de operación [36701246].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-530
Working Paper
Norma de Contabilidad 19 (NC 19)_ Beneficios a los empleados [36701293].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-509
Working Paper
Marco Conceptual para la Preparación y Presentación de [36701183].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-520
Working Paper
Norma de Contabilidad 1 (NC 1)_ Presentación de estados financieros [36701248].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-531
Working Paper
Norma de Contabilidad 20 (NC 20)_ Contabilización de las subvenciones del gobierno e información a revelar sobre [36701299].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-510
Working Paper
Marco Conceptual para la Preparación y Presentación de [36701195].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-521
Working Paper
Norma de Contabilidad 2 (NC 2)_ Inventarios [36701254].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-532
Working Paper
Norma de Contabilidad 21 (NC 21)_ Efectos de las variaciones en los tipos de cambio de la moneda extranjera [36701305].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-511
Working Paper
Marco Conceptual para la Preparación y Presentación de [36701196].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-522
Working Paper
Norma de Contabilidad 7 (NC 7)_ Estado de flujos de efectivo [36701257].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-533
Working Paper
Norma de Contabilidad 23 (NC 23)_ Costo por préstamos [36701311].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-512
Working Paper
Norma de Información Financiera 1 (NIF 1)_ Adopción por Primera Vez de las Normas de Información Financiera [36701202].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-523
Working Paper
Norma de Contabilidad 8 (NC 8)_ Políticas contables, cambios en estimaciones contables y [36701262].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-534
Working Paper
Norma de Contabilidad 24 (NC 24)_ Información a revelar sobre partes relacionadas [36701314].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-513
Working Paper
Norma de Información Financiera 2 (NIF-2)_ Pagos Basados en Acciones [36701207].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-524
Working Paper
Norma de Contabilidad 10 (NC 10)_ Hechos ocurridos después de la fecha del balance [36701274].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-535
Working Paper
Norma de Contabilidad 26 (NC 26)_ Contabilización e información financiera sobre planes de beneficio por retiro [36701317].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-514
Working Paper
Norma de Información Financiera 3 (NIF-3)_ Combinaciones de Negocios [36701212].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-525
Working Paper
Norma de Contabilidad 11 (NC 11)_ Contratos de construcción [36701280].PDF
Feb. 24, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-515
Working Paper
Norma de Información Financiera 4 (NIF 4)_ Contratos de seguros [36701217].PDF
Nov. 15, 2012
Spanish
https://www.iadb.org/document.cfm?id=EZSHARE-1061417454-526
Working Paper
Norma de Contabilidad 12 (NC 12)_ Impuesto a las ganancias [36701281].PDF
Feb. 24, 2012
Spanish

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