For those countries that do not have an accounting module in Tryton (trytond_account_ ??) or countries that implement IFRS (NIIF in spanish) or for non-normalized countries, it makes sense that Tryton can provide a module that implements the IFRS (International Financial Reporting Standards) / NIIF (Normas Internacionales de Informacion Financiera) as a basis or starting point for them.
It would contain a main chart.xml file with Account Type Template and Account Template records implementing IFRS, which name fields are subject of translation, this way we can then create a diferent file for each defined language using XSLT.
It is how Account type chart would look like
This module can be extended or updated by specific needs, for example, countries could have diferent names for an account, or need more/less accounts than it provides.
Taxes are not covered by IFRS, just how they are showed in reporting, so each country must create custom module for its taxes implementation
We are already working on an IFRS module, since it can be used as basis for Panama, Costa Rica and Venezuela accounting, you can look at here for review, We used recomendations from panamian public accountants as guidence based on this Goverment resolution, along with IFRS Taxonomy 2020 - A view of the IFRS Taxonomy 2020 (organised by financial statement)
Based on this module we are also working on account_pa module, which extends it and defines taxes for Panama.
It would be desireble if more people (specailly accountants) can review it and contribute with their comments.