PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011
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Data de Publicação: | 2014 |
Tipo de documento: | Artigo |
Idioma: | spa |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3881 |
Resumo: | Globalization of the economy has motivated to harmonize accounting, in that sense, many countries have decided to adopt the International Financial Reporting Standards - IFRS. In the case of Peru, since 1998, it was established to apply those standards when preparing financial statements. However, just in 2011 effective actions have been taken to implement them. The objective of this paper is to analyze the impact caused in the financial statements of Peruvian companies when they first adopted IFRS during the 2011 period. The methodology, for this exploratory and descriptive research, used requires to first review of some concepts and basic aspects, as well as some regulations and policy aspects in force in Peru, which are necessary to understand the current situation related to the preparation of financial information. The selection process for this sample started by identifying, among 150 of the largest Peruvian companies in 2012 according to America Economia ranking, companies supervised by the Superintendency of Securities Market, and then selecting those that applied to the IFRS for the first time in 2011. Results showed that Peruvian companies did not applied the accounting standards in force, and from the time they started to really adopt IFRS, most companies inthe sample showed a positive impact in their assets and equity. |
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PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011EFECTOS DE LA ADOPCIÓN POR PRIMERA VEZ DE LAS NIIF EN LA PREPARACIÓN DE LOS ESTADOS FINANCIEROS DE LAS EMPRESAS PERUANAS EN EL AÑO 2011EFEITOS DA ADOÇÃO PELA PRIMEIRA VEZ DO IFRS NA PREPARAÇÃO DAS DEMONSTRAÇÕES FINANCEIRAS DAS EMPRESAS PERUANAS NO ANO 2011Financial StatementsIFRS AdoptionAccounting Standards.Estados FinancierosAdopción de NIIFNormas ContablesEstados FinanceirosAdoção do IFRSNormas Contábeis.Globalization of the economy has motivated to harmonize accounting, in that sense, many countries have decided to adopt the International Financial Reporting Standards - IFRS. In the case of Peru, since 1998, it was established to apply those standards when preparing financial statements. However, just in 2011 effective actions have been taken to implement them. The objective of this paper is to analyze the impact caused in the financial statements of Peruvian companies when they first adopted IFRS during the 2011 period. The methodology, for this exploratory and descriptive research, used requires to first review of some concepts and basic aspects, as well as some regulations and policy aspects in force in Peru, which are necessary to understand the current situation related to the preparation of financial information. The selection process for this sample started by identifying, among 150 of the largest Peruvian companies in 2012 according to America Economia ranking, companies supervised by the Superintendency of Securities Market, and then selecting those that applied to the IFRS for the first time in 2011. Results showed that Peruvian companies did not applied the accounting standards in force, and from the time they started to really adopt IFRS, most companies inthe sample showed a positive impact in their assets and equity.El proceso de globalización económica ha impulsado la consolidación de la armonización contable, de tal forma que muchos países han decidido adoptar el modelo de las Normas Internacionales de Información Financiera – NIIF. En el caso peruano, desde el año 1998 se estableció la obligación de aplicarlas en la preparación de los estados financieros, sin embargo, recién en el año 2011 se han iniciado acciones efectivas para su aplicación. El objetivo de este trabajo es realizar un análisis sobre el impacto generado en los estados financieros de las empresas peruanas, producto de la adopción por primera vez de las NIIF, para el periodo correspondiente al año 2011. La metodología aplicada, para esta investigación de carácter exploratorio y descriptivo, requiere la revisión previa de algunos conceptos y aspectos básicos, así como de aspectos normativos y regulatorios vigentes en Perú, necesarios para contextualizar la situación actual relacionada a la preparación de la información financiera de las empresas. Para seleccionar la muestra, se procedió a identificar, dentro de las 150 mayores empresas peruanas para el año 2012, según el ranking de la revista América Economía, a aquellas que se encuentran bajo la supervisión de la Superintendencia del Mercado de Valores, de las cuales se seleccionó a las que han declarado aplicar por primera vez las NIIF en el año 2011. Los resultados muestran que las empresas peruanas no han estado aplicando la normatividad contable vigente y que desde el momento que empiezan a adoptar realmente las NIIF, muestran un impacto positivo en los activos y en el patrimonio de la mayoría de empresas analizadas.O processo de globalização econômica impulsou de tal forma a consolidação da harmonização contábil, que muitos países decidiram adotar o padrão do International Financial Reporting Standards – IFRS. No caso peruano, estabeleceu-se, desde o ano 1998, a obrigação de aplicá-lo na preparação das demonstrações financeiras, porém, foi recém no ano 2011 que foram iniciadas as ações efetivas para a sua aplicação. O objetivo deste trabalho é realizar uma análise sobre o impacto gerado nas demonstrações financeiras das empresas peruanas, como resultado da adoção pela primeira vez do IFRS para o período que corresponde ao ano 2011. A metodologia aplicada, para esta pesquisa de caráter exploratório e descritivo, requer a revisão prévia de alguns conceitos e aspectos básicos, assim como dos aspectos normativos e regulatórios vigentes no Peru que são necessários para contextualizar a situação atual relacionada com a preparação da informação financeira das empresas. Para selecionar a amostra, procedeu-se a identificar, dentro do grupo das 150 maiores empresas peruanas para o ano 2012 - de acordo com o ranking da revista América Economia -, aquelas que se encontram sob a supervisão da Superintendência do Mercado de Valores; dentre elas, foram selecionadas as que declararam que aplicaram o IFRS pela primeira vez no ano 2011. Os resultados mostram que as empresas peruanas não estavam aplicando a normatividade contábil vigente e que, desde o momento em que se começou realmente a adotar o IFRS, houve um impacto positivo nos ativos e no patrimônio da maioria das empresas analisadas.Universidade Regional de Blumenau2014-03-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3881Revista Universo Contábil; v. 10 n. 1 (2014); 126-1441809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBspahttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3881/2575Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessDiaz Becerra, Oscar Alfredo2014-04-01T10:08:47Zoai:ojs.bu.furb.br:article/3881Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2014-04-01T10:08:47Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011 EFECTOS DE LA ADOPCIÓN POR PRIMERA VEZ DE LAS NIIF EN LA PREPARACIÓN DE LOS ESTADOS FINANCIEROS DE LAS EMPRESAS PERUANAS EN EL AÑO 2011 EFEITOS DA ADOÇÃO PELA PRIMEIRA VEZ DO IFRS NA PREPARAÇÃO DAS DEMONSTRAÇÕES FINANCEIRAS DAS EMPRESAS PERUANAS NO ANO 2011 |
title |
PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011 |
spellingShingle |
PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011 Diaz Becerra, Oscar Alfredo Financial Statements IFRS Adoption Accounting Standards. Estados Financieros Adopción de NIIF Normas Contables Estados Financeiros Adoção do IFRS Normas Contábeis. |
title_short |
PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011 |
title_full |
PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011 |
title_fullStr |
PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011 |
title_full_unstemmed |
PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011 |
title_sort |
PERUVIAN COMPANIES FIRST-TIME ADOPTING IFRS IN THEIR FINANCIAL STATEMENTS IN 2011 |
author |
Diaz Becerra, Oscar Alfredo |
author_facet |
Diaz Becerra, Oscar Alfredo |
author_role |
author |
dc.contributor.author.fl_str_mv |
Diaz Becerra, Oscar Alfredo |
dc.subject.por.fl_str_mv |
Financial Statements IFRS Adoption Accounting Standards. Estados Financieros Adopción de NIIF Normas Contables Estados Financeiros Adoção do IFRS Normas Contábeis. |
topic |
Financial Statements IFRS Adoption Accounting Standards. Estados Financieros Adopción de NIIF Normas Contables Estados Financeiros Adoção do IFRS Normas Contábeis. |
description |
Globalization of the economy has motivated to harmonize accounting, in that sense, many countries have decided to adopt the International Financial Reporting Standards - IFRS. In the case of Peru, since 1998, it was established to apply those standards when preparing financial statements. However, just in 2011 effective actions have been taken to implement them. The objective of this paper is to analyze the impact caused in the financial statements of Peruvian companies when they first adopted IFRS during the 2011 period. The methodology, for this exploratory and descriptive research, used requires to first review of some concepts and basic aspects, as well as some regulations and policy aspects in force in Peru, which are necessary to understand the current situation related to the preparation of financial information. The selection process for this sample started by identifying, among 150 of the largest Peruvian companies in 2012 according to America Economia ranking, companies supervised by the Superintendency of Securities Market, and then selecting those that applied to the IFRS for the first time in 2011. Results showed that Peruvian companies did not applied the accounting standards in force, and from the time they started to really adopt IFRS, most companies inthe sample showed a positive impact in their assets and equity. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-03-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3881 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3881 |
dc.language.iso.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3881/2575 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 10 n. 1 (2014); 126-144 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
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Universidade Regional de Blumenau (FURB) |
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FURB |
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FURB |
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Revista Universo Contábil |
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Revista Universo Contábil |
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Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
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