Constitution

This constitution is the result of four meetings of the Latin American Account Standard Setters, held on:

  • February 4, 2011, in Brasília, Brazil;
  • March 30, 2011, in Brasília, Brazil;
  • May 23, 2011, in Buenos Aires, Argentina;
  • June 28, 2011 in Buenos Aires, Argentina.

It was approved on June 28, 2011, in Buenos Aires, Argentina, and was amended in the Assembly on 1 August 2013.