There is a lot of literature related to financial analysis and interpretation of ratios regarding profitability, liquidity, management and solvency of a certain company. Nonetheless, there is a few literature based on some considerations that we must take into account when gathering information of indicated accounts in audited financial statements, especially in that of Peruvian cases. In this article, we resume and explain some key aspects to proceed in the calculation of financial indicators that are of daily usage between financial entities, financial analysts and stakeholders but that sometimes it is limited to take the current balances as of audited financial statements, without taking into account the financial criteria on the top of what is reported based on the Resolution CONASEV 103-99 and modifications which is ruled in Peru by Superintendencia de Mercado de Valores (SMV)...

En este trabajo, se busca sintetizar las principales diferencias en la aplicación de laNIIF 9 «Instrumentos Financieros» a implementarse de forma obligatoria en el Perú desde el inicio del ejercicio 2018 con respecto a la actual NIC 39 «Instrumentos Financieros: Reconocimiento y Medición», específicamente en clasificación y medición de las partidas de activos financieros. Además, se realiza un análisis práctico aplicado a instrumentos financieros del rubro de la banca de inversión.