Contribución de las normas legales en la adopción por primera vez de las NIIF en la preparación y presentación de la información financiera de las empresas peruanas

• Autor: Díaz-Becerra, Oscar Alfredo
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/193351
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/26135/24573; https://doi.org/10.18800/contabilidad.202202.001
• Nivel de acceso: acceso abierto
• Materia: Financial information; Legal standards; IFRS adoption; Accounting standards; Información financiera; Normas legales; Adopción NIIF; Normas contables; Informações financeiras; Normas legais; Adoção de IFRS; Normas contábeis; https://purl.org/pe-repo/ocde/ford#5.02.04

The accounting harmonization process initiated in the last decades of the 20th century caused several countries to dispense with the application of their accounting standards in the preparation of financial information, replacing them with the application of International Financial Reporting Standards, known as IFRS. This decision involved adapting the legal regulations in each country, creating an adequate framework for its adoption for the first time and subsequent application in the preparation of financial reports. In the Peruvian case, a dispersion of the legal norms that have been issued in this regard is observed, which, in some cases, are questioned by some specialists in the matter. The objective of this investigation is to determine if the legal norms that regulate the preparation and presentation of the financial information of the Peruvian companies contribute with the adoption for the first time of the IFRS, for which a descriptive and non-experimental design has been carried out, applying the documentary review technique on a set of legal regulations related to the research topic. Among the main results, it is highlighted that the legal regulations do not contribute to legal certainty, while they do contribute to the opportunity and validity of the norm.