In our country, companies listed on the Lima Stock Exchange adopted the International Financial Reporting Standards since 2011. Within the inventory of available standards, IAS 33 Earnings per Share is an accounting standard related to the presentation and disclosure of the Financial indicator called “earnings per share” that is widely used by investors, to make decisions such as buying or selling equity instruments of entities and evaluate the financial returns of the entity.The goal of this research is to analyze the degree of compliance of mining, industrial and public utility companies listed on the Lima Stock Exchange in the adoption of IFRS with respect to the presentation and accounting disclosure required in IAS 33 Earnings per share for the period 2015. Also, the existence of financial instruments that, at some point in the future, generate potential ordinary shares with res...

The objective of the investigation is to present the causes and effects that are generated in the finances of the countries of the Tacna region, through the variables of income, expenses, investment, financing, among others. An economic and efficient management of public finances in the municipalities implies generating sufficient resources, allows for positive results in the management of funds and, in turn, allows a better quality of service that can be provided. The investigative design is deductive and systemic, for this purpose it was given to the mayors, municipal managers, accountants, in charge of the administrative and financial areas of the municipalities; with the objective of determining the factors that influence the management of public finances. The objective population was 04 provincial municipalities and 23 district municipalities that are part of the Tacna region. The r...

In our country, companies listed on the Lima Stock Exchange adopted the International Financial Reporting Standards since 2011. Within the inventory of available standards, IAS 33 Earnings per Share is an accounting standard related to the presentation and disclosure of the Financial indicator called “earnings per share” that is widely used by investors, to make decisions such as buying or selling equity instruments of entities and evaluate the financial returns of the entity.The goal of this research is to analyze the degree of compliance of mining, industrial and public utility companies listed on the Lima Stock Exchange in the adoption of IFRS with respect to the presentation and accounting disclosure required in IAS 33 Earnings per share for the period 2015. Also, the existence of financial instruments that, at some point in the future, generate potential ordinary shares with res...

El objetivo de la investigación es presentar las causas y efectos que se generan en las finanzas públicas de los gobiernos locales de la región de Tacna, a través de las variables de ingresos, gastos, inversión, financiación, entre otras. Una gestión económica y administrativa eficiente de las finanzas públicas en las municipalidades implica generar recursos propios suficientes, permite tener resultados positivos en el manejo de los fondos y esta a su vez permite una mejor calidad de servicio que se brinda a la población. El diseño investigativo utilizado es de tipo deductivo y sistémico, para dicho efecto se entrevistaron a los alcaldes, gerentes municipales, contadores, encargados de las áreas administrativas y financieras de las municipalidades; con el objetivo de determinar los factores que influyen la gestión de las finanzaspúblicas. La población objetiva fueron 4 mu...

This article presents an analysis of the metric Market Value / Book Value of companies listed on the Lima Stock Exchange, and as this relationship is considered by the International Accounting Standard for Impairment of Assets in the process of evaluating signs of deterioration by the company. In this regard, the article describes the conceptual and normative aspects of the Standard Impairment of Assets, Methodology for the implementation of Impairment of Assets, an analysis of the results of the relation Market Value / Book Value to submitted by companies listed on the Lima Stock Exchange, and its impact on establishing evidence of deterioration in the business.

The Framework for the preparation and presentation of financial statements is a statement that directs and informs the accounting principles generally accepted in the United States (U.S. GAAP), which in turn is valid in our country, on the application to determine the accounting principles generally accepted in Peru, in its supplementary nature as established by Resolution No. 013-98 Accounting Standards Council, an organ of the Public Accounts of the Nation. The Framework is the backbone of a regulatory system in the process of issuing and development of new standards. The policy advice of international standard American Standard IASB and FASB have initiated since 2006 a joint project to improve and align their framework with the aim of achieving a set of high quality standards, enabling push-based convergence financial information is presented and also contribute to the free flow of ca...

El presente artículo presenta el nuevo esquema contable internacional de la Junta de Normas Internacionales de Contabilidad, su historia, estructura actual, objetivos y el estado actual del marco normativo de las Normas Internacionales de Contabilidad. Con la vigencia Ley General de Sociedades Ley N.° 26887 de 1997, el Perú adoptó en forma legal las Normas Internacionales de Información Financiera (antes Normas Internacionales de Contabilidad), para su aplicación obligatoria en la preparación y presentación de estados financieros desde el año 1998. En ese sentido, las normas IASB han sido adoptadas en forma integral en el Perú. Al respecto, en el artículo se detalla la situación de las Normas Internacionales de Contabilidad en el ámbito internacional, de tal forma, que se conozca los últimos cambios en materia normativa, pues en el futuro cercano tendrán un impacto en la p...

El presente trabajo nacional de investigación contable titulado: "La armonización de normas contables en un mundo global. Análisis y perspectivas'', analiza el proceso de cambio normativo que está ocurriendo actualmente en diversos países del mundo como respuesta al nuevo escenario de negocios, producto de la globalización y la nueva economía; y la búsqueda de prácticas contables globales que faciliten la lectura uniforme de los distintos usuarios de información de los estados financieros emitidos en diferentes países. En búsqueda de la comprensión del proceso de cambio normativo, presentado en un contexto de armonización contable de las normas internacionales emitidas por la Junta de Normas Internacionales de Contabilidad, se describe la situación actual, avances y problemas que se presentan en su implementación; así como los escenarios futuros para lograr la armonizaci...

El Valor Económico Agregado es la medida financiera que viene revolucionando en el mundo de los negocios, puesto que permite a las empresas que lo implantan, optimizar la gestión empresarial y maximizar la riqueza de los accionistas. Esta ponencia se compone de varias partes. En la primera se presentan temas de economía y finanzas en el mundo globalizado y su vinculación con la creación de valor. Después se revisa la vinculación que tiene la gestión empresarial y las medidas financieras. Asimismo, se estudia el marco conceptual del Valor Económico Agregado, las finanzas y las estrategias empresariales, y el impacto que tienen las estrategias financieras para aumentar el Valor Económico Agregado. Después se presenta una investigación aplicada a una empresa peruana que ha desarrollado estrategias financieras para optimizar la gestión empresarial y maximizar la generación de v...

In order to provide useful information to the various users of financial information, such as investors, creditors, lenders, on the results obtained in a given period, various accounting bodies rules issuers of national and international scope in the last two decades have been implemented as part of its provisions required to submit financial information obtained income that have an entity. Additionally, it is important show there are several accounting studies and research that support the usefulness of this information in addition to prepared for general purposes. In the present work of investigation, it analyzed the characteristics of the results comprehensive income, its components, and the IFRS accounting standards on the presentation of the statement of comprehensive income. It also seeks to identify companies that are listed on the Lima Stock Exchange for the period presented resu...

According to accounting regulations issued in Peru by the Public Accounting Office and the Superintendence of Securities, since 2011 a mandatory adoption process started of the International Financial Reporting Stan-dards (IFRS) issued by the International Accounting Standards Board (IASB, issuing institution of the International Financial Reporting Standards- IFRS) for companies with share price, with the exception of banking, financial and insurance enterprises, and other regulated by the Superintendence of Banking and Insurance.This research work analyzed the level of compliance of industrial companies listed on the Lima Stock Exchange in the adoption of IFRS regarding the pre-sentation of the Cash Flow Statement and accounting disclosures required in notes to the financial state-ments regarding the cash flows in the period 2014. The results show that there is insufficient information...

According to accounting regulations issued in our country, companies listed on the Lima Stock Exchange began a process of adopting the International Financial Reporting Standards (IFRS for its acronym in English) from the year 2011, these rules are issued by the Financial Accounting Standards Board (IASB for its acronym in English), with the exception of banking enterprises, financial and insurance companies and others regulated by the Superintendence of Banking and Insurance. This research aims to analyze the industrial companies’ degree of compliance and utilities listed on the Lima Stock Exchange in adoption of the IFRS regarding the accounting disclosures required by the IASB 10, Events occurred after the 2015 reported period. The results show that there is a partial information deficiency and provide significant evidence of relevant normative categories over financial events occur...

In the countries, population ́s health care is a central matter, several countries have outlined and implemented health policies and programs that enabled them to improve and reduce the problems of equity in health. This situation has not been distant to the health system in Peru. In 1997 with the Law No. 26790 -Law on the Modernization of Social Security in Health- it was proposed the participation of Health Care Entities as an alternative model of health care in a context of a contributory regime. This new regulation modifies the rules of social security, introducing the Health Care Entities under this regime, where these entities would treat simple layer diseases and EsSalud would focus on care of complex layer diseases.The objective of this research is to analyze the degree of Health Care Entities ́ penetration within the health market, the date of measurement being 2014. The resul...

Objective: To evaluate the level of regulatory compliance of the International Financial Reporting Standards IFRS with respect to the application of International Accounting Standards IAS 12 Income tax on the financial information reported and published by companies listed on the Lima Stock Exchange for the period ended in 2016. Method: It is a practical, descriptive, quantitative and non-experimental research, with numerical data processing through statistical analysis. Results: The sample consisted of 52 companies from the industrial, mining and public service strata. Their frequencies of compliance with financial information under IFRS were reviewed and it was determined that the companies that report their financial information do not comply a 100% with the regulations proposed by the IAS 12 Income tax. Conclusions: The financial information prepared under IFRS and reported by indust...

This article presents an analysis of the metric Market Value / Book Value of companies listed on the Lima Stock Exchange, and as this relationship is considered by the International Accounting Standard for Impairment of Assets in the process of evaluating signs of deterioration by the company. In this regard, the article describes the conceptual and normative aspects of the Standard Impairment of Assets, Methodology for the implementation of Impairment of Assets, an analysis of the results of the relation Market Value / Book Value to submitted by companies listed on the Lima Stock Exchange, and its impact on establishing evidence of deterioration in the business.

El Marco Conceptual para la preparación y presentación de estados financieros, es un pronunciamiento que direcciona y fundamenta los principios de contabilidad generalmente aceptados de los Estados Unidos (US GAAP), y a su vez tiene vigencia en nuestro país, respecto a la aplicación de determinar los principios de contabilidad generalmente aceptados en el Perú, en su carácter supletorio de acuerdo a lo establecido por la Resolución No 013- 98 del Consejo Normativo de Contabilidad, órgano de la Contaduría Pública de la Nación. El Marco Conceptual es el eje central de un sistema normativo en el proceso de emisión y desarrollo de nuevas normas. Los consejos normativos de las norma internacional IASB y la norma americana FASB han iniciado desde el año 2006 un proyecto conjunto de mejorar y alinear sus Marcos Conceptuales, con la finalidad de lograr un conjunto de normas de alta ...

El presente artículo presenta el nuevo esquema contable internacional de la Junta de Normas Internacionales de Contabilidad, su historia, estructura actual, objetivos y el estado actual del marco normativo de las Normas Internacionales de Contabilidad. Con la vigencia Ley General de Sociedades Ley N.° 26887 de 1997, el Perú adoptó en forma legal las Normas Internacionales de Información Financiera (antes Normas Internacionales de Contabilidad), para su aplicación obligatoria en la preparación y presentación de estados financieros desde el año 1998. En ese sentido, las normas IASB han sido adoptadas en forma integral en el Perú. Al respecto, en el artículo se detalla la situación de las Normas Internacionales de Contabilidad en el ámbito internacional, de tal forma, que se conozca los últimos cambios en materia normativa, pues en el futuro cercano tendrán un impacto en la p...

El presente trabajo nacional de investigación contable titulado: "La armonización de normas contables en un mundo global. Análisis y perspectivas'', analiza el proceso de cambio normativo que está ocurriendo actualmente en diversos países del mundo como respuesta al nuevo escenario de negocios, producto de la globalización y la nueva economía; y la búsqueda de prácticas contables globales que faciliten la lectura uniforme de los distintos usuarios de información de los estados financieros emitidos en diferentes países. En búsqueda de la comprensión del proceso de cambio normativo, presentado en un contexto de armonización contable de las normas internacionales emitidas por la Junta de Normas Internacionales de Contabilidad, se describe la situación actual, avances y problemas que se presentan en su implementación; así como los escenarios futuros para lograr la armonizaci...

El Valor Económico Agregado es la medida financiera que viene revolucionando en el mundo de los negocios, puesto que permite a las empresas que lo implantan, optimizar la gestión empresarial y maximizar la riqueza de los accionistas. Esta ponencia se compone de varias partes. En la primera se presentan temas de economía y finanzas en el mundo globalizado y su vinculación con la creación de valor. Después se revisa la vinculación que tiene la gestión empresarial y las medidas financieras. Asimismo, se estudia el marco conceptual del Valor Económico Agregado, las finanzas y las estrategias empresariales, y el impacto que tienen las estrategias financieras para aumentar el Valor Económico Agregado. Después se presenta una investigación aplicada a una empresa peruana que ha desarrollado estrategias financieras para optimizar la gestión empresarial y maximizar la generación de v...

In order to provide useful information to the various users of financial information, such as investors, creditors, lenders, on the results obtained in a given period, various accounting bodies rules issuers of national and international scope in the last two decades have been implemented as part of its provisions required to submit financial information obtained income that have an entity. Additionally, it is important show there are several accounting studies and research that support the usefulness of this information in addition to prepared for general purposes. In the present work of investigation, it analyzed the characteristics of the results comprehensive income, its components, and the IFRS accounting standards on the presentation of the statement of comprehensive income. It also seeks to identify companies that are listed on the Lima Stock Exchange for the period presented resu...