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How distant are thePeruvian companies of the International Accounting Standards (IAS) 32 and 39

We know that a Competitive Market exists in which there is complete information on present and contingent states and that exists a Market of Derivatives that is basically characterized to cover the possible contingencies. All this is in force under if there is information near the complete one and the markets are efficient. In an efficient market (nearly utopian) both agents of interchange, that is to say, buyer and salesman are well informed. For that reason it is preoccupation of the regulating begins and the International Standard Accounting Board (IASB) to specially cause a set of similar information to the participants of the international markets, Peru like emergent economy looks to open its borders to the international market has the urgent necessity to fulfill international standards, through its companies, consequently Peru would be seen as attractive and serious country for the investors.

For that reason it is precise to do the question to us: Are at the moment the Peruvian companies are fulfilling with accounting practice on the financial instruments for purposes of uniformity and consequent comparison in relation to the measurement, recognition and stipulated requirements of revelation in IAS 32 and 39?

At this moment, the Peruvian companies are fulfilling with accounting practice on financial instruments for purposes of uniformity and consequent comparison in relation to the measurement, recognition and stipulated requirements of revelation in IAS 32 and 39? Have a look to the mentioned standardization; according to. Clic here to access the full article.

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