Hyperinflationary economies: IPTF’s November 2025 Discussion Document published

The International Practices Task Force (IPTF) of the Centre for Audit Quality (CAQ) compiles the inflation data by country and categorises the countries based on their cumulative inflation rates in accordance with the implementation guidance in ASC 830. The categorisation criteria followed by IPTF are similar to those under IAS 29 Financial Reporting in Hyperinflationary Economies.

IPTF’s latest Discussion Document on Monitoring Inflation in Certain Countries is now available on CAQ’s website. The data referred to in the Discussion Document is derived from the IMF World Economic Outlook Report Database – October 2025.

The Discussion Document sorts the following countries into the following three categories:

Countries with three-year cumulative inflation rates exceeding 100%	Countries where the three-year cumulative inflation rates had exceeded 100% in recent years with the three-year cumulative inflation rates between 70% and 100% in the last calendar year	Countries with projected three-year cumulative inflation rates between 70% and 100% or with a significant (25% or more) increase in inflation during the current period
Argentina Burundi Ethiopia Ghana Haiti Iran Lao P.D.R Lebanon Malawi Myanmar Nigeria Sierra Leone South Sudan Sudan Suriname Turkey Venezuela Zimbabwe	Egypt	Angola Yemen

The Discussion Document may be accessed here.