The purpose of this research is to determine the incidence of International Financial Reporting Standards in the financial analysis of retail sector companies registered in the Lima Stock Exchange year 2018, with the main objective of identifying whether the application of the of International Financial Reporting Standards has had a favorable or unfavorable impact on the financial analysis of companies in the retail sector. As specific objectives, it seeks to describe the financial and economic situation through the financial analysis of the companies of the retail sector that are listed on the Lima Stock Exchange in fiscal year 2018 and identify the effect of the application of IFRS in the financial analysis and in the calculation of the financial indicators. This research has as a universe and as selected sample, the companies Saga Falabella S.A. and Supermercados Peruanos S.A. in the ...