They are the set of international accounting standards promulgated by the International Accounting Standards Board (IASB), which establishes the requirements for recognition, measurement, presentation and disclosure of transactions and economic events that affect a company and that are reflected in the financial statements.
| No. | Description | Date | Category | Archive |
| one | Resolution JTNCA 001-2010: Mandatory implementation of IFRS in Honduras | April 16, 2010 | Fiscal | Download Resolution JTNCA 001-2010 |
| 2 | CNBS Circular 107-2014 | November 19, 2014 | Fiscal | Download CNBS Circular 107-2014 |
| 3 | Resolution JTNCA-074-2019: Reform of Articles of Resolution JTNCA 001-2010 | December 20, 2019 | Fiscal | Download Resolution JTNCA 074-2019 |
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