Judgments in preparation of financial statements of Peruvian mining companies

• Autor: Castañeda Moreano, Rosa Milagros
• Formato: artículo
• Fecha de Publicación: 2021
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/21488
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/21488
• Nivel de acceso: acceso abierto
• Materia: judgements; accounting policies; critical accounting estimates; assumptions; uncertainty; juicios; políticas contables; estimaciones contables críticas; supuestos; incertidumbre

Objective: Identify if there is a differentiated disclosure of the Peruvian mining companies’ judgments for the year 2020 in relation to the International Financial Reporting Standards (IFRS), as well as describe if there is a sufficient level of detail of the presumed assumptions in the Peruvian mining companies in 2020 in relation to the IFRS. Method: Qualitative, partially descriptive, non-experimental, transversal approach and a content analysis of the normative framework of the IFRS and the financial statements of Peruvian mining companies. Results: Four out of the eleven Peruvian mining companies do not make a differentiated disclosure of the lawsuits, and, on the other hand, the presumed assumptions are generic and do not provide greater detail. Conclusion: There is an opening of criteria in the disclosure of judgments and a lack of sufficient disclosure of the presumed assumptions.