%0 Journal Article
%T Current status of implementation of IFRS in the preparation of financial statements of peruvian companies Estado actual de la aplicaci車n de las NIIF en la preparaci車n de estados financieros de las empresas peruanas
%A Oscar Alfredo Diaz Becerra
%J Contabilidad y Negocios : Revista del Departamento Acad谷mico de Ciencias Administrativas
%D 2010
%I Pontificia Universidad Cat車lica del Per迆
%X For investors and other users of financial information to be able to act with full transparency and reliability it is necessary, among other things, that it be prepared according to a regulatory framework that is based on international standards that in turn adapt to new requirements of the global economy. The high level of globalization of the world economy has led the International Financial Reporting Standards (IFRS) to become the highest international standards applicable throughout the world and in the case of Peru, these standards have been made mandatory in preparing the financial statements of companies incorporated under the scope of the General Corporate law. Thus, the main purpose of this research , having an exploratory design, is ro have an initial approach on the compliance with the, implementation of IFRS in the preparation and presentation of financial statements of Peruvian companies that are not under the supervision of the National Supervisory Commission for Companies and Securities (CONASEV). To this end, first 赤t presents a general review of the theoretical framework of financial reporting and secondly, an analysis of the Peruvian Setting Accounting Standards related to the preparation and presentation of financial statements. The third part of this work presents and describes the methodological aspects used in the development of this research, for which it has developed a survey that includes eighteen closed questions and two open ended questions, structured according to our main and specific objectives of this research. The survey was distributed to a sample of companies selected from the universe defined in the research. The results are set out in the fourth section of the article, entitled, research results and which analyzes the responses to each of the survey questions. Finally, we present the conclusions and recommendations that can be reached, highlighting among the main ones, a high incidence of tax and legal aspects when preparing financial statements in these companies, rather than a full implementation of IFRS, according to what has been provided by the accounting profession and the corresponding legal norms. Para que los inversionistas y otros usuarios de la informaci車n financiera puedan actuar con total transparencia y confia-bilidad se requiere, entre otros aspectos, que esta sea preparada en funci車n a un marco normativo que se fundamente en est芍ndares internacionales que a su vez se adapten a los nuevos requerimientos de la econom赤a mundial. El alto nivel de globalizaci車n de la econom赤a mundial ha llevado a que las No
%K NIIF
%K Estados financieros
%K Normas contables
%K Informaci車n financiera
%U http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/260