Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick IFRS 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.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies tick Required.
The IFRS for SMEs Standard is required or permitted tick Permitted.
The IFRS for SMEs Standard is under consideration
Last updated:
16 June 2016
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