The present investigation is to recognize the impact of International Financial Reporting Standards - IFRS in the recognition of securitized assets by national supermarket companies in the securitization process. The securitization process in our country is growing in recent years, this acceptance by such financing companies in the sector of supermarkets, Supermarket Group WONG - GSW and Supermercados Peruanos SA - Interbank Group SPSA have done this operation. The assets have been securitized to date have been its future sales with selected credit cards. The financial information to be submitted by the aforementioned supermarket companies must meet the requirements of international accounting standards IFRS so as to come into force as from January 01, 2009, IFRS 7 - "Financial Instruments: Information Reveal "will have no significant effects as SPSA GSW and have complied with the requir...