Peru: Accounting Manual for the Firms of the Financial System, Chapter 1 (Spanish)

Publication Date: 2005
Document Type: Paper (PDF)

View this Document (242 KB)   Email this Document

This law provides accounting rules for financial institutions.

The decree covers the following topics:

• Objectives;
• Scope;
• General accounting norms;
• Denomination and codification;
• Presenting financial statistics to superintendency;
• Publication of financial statistics;
• Complementary information;
• Closing financial books;
• Approving finances and issuing annual report;
• Classification system for enterprises.