Background

The Peruvian Accounting Standards Board is an agency within the Ministry of Economy and Finance, which is the national accounting standard setter of Peru.

Accounting Standards

IFRS Accounting Standards are required for all domestic companies whose securities trade in a public market in Peru other than banks, insurance companies, and pension funds. Banks, insurance companies, and pension funds must comply with accounting standards issued by the government regulator.

*The information above has been translated and compiled from publicly available sources, including the official websites of relevant institutions and the website of IFRS.