INTERNATIONAL ACCOUNTING STANDARDS (IASAS-IAS) PERU

International Public Sector Accounting Standards (IPSAS) should be taken into account for the preparation and presentation of Financial Reports in public sector entities. The primary objective of most public sector entities is to provide services to the public, rather than to earn profits and generate a return on equity for investors. Therefore, the performance of these entities can be assessed by examining the financial position, financial performance and cash flows, which is why such information must be adequate and compliant in order to provide information for accountability and decision making.

Autorentext

Doctorat en éthique, responsabilité sociale et droits de l'homme de l'université Abat Oliba CEU de Barcelone (Espagne). Doctorat en comptabilité de l'Universidad Nacional Federico Villarreal (UNFV), Pérou, maîtrise en comptabilité et audit financier (UNFV), maîtrise en gestion publique de l'Universidad César Vallejo (UCV), expert-comptable (UNFV).