Bibliographic citations
Gutierrez, J., Rodríguez, M. (2013). Efectos en la incorporación de las NIF en los resultados de los estados financieros presentados bajo PCGA en la empresa Morococha S.A. en la ciudad de Lima al 31 de diciembre de 2012 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/127
Gutierrez, J., Rodríguez, M. Efectos en la incorporación de las NIF en los resultados de los estados financieros presentados bajo PCGA en la empresa Morococha S.A. en la ciudad de Lima al 31 de diciembre de 2012 [Tesis]. PE: Universidad Privada Antenor Orrego; 2013. https://hdl.handle.net/20.500.12759/127
@misc{renati/1346827,
title = "Efectos en la incorporación de las NIF en los resultados de los estados financieros presentados bajo PCGA en la empresa Morococha S.A. en la ciudad de Lima al 31 de diciembre de 2012",
author = "Rodríguez Quezada, Marcos Antonio",
publisher = "Universidad Privada Antenor Orrego",
year = "2013"
}
Effects on the incorporation of IFRS on the results of the financial statements under GAAP in the company Morococha S.A.in the city of Lima to December 31, 2012. By: Br. Gutierrez Rojas Junior Orlando Br. Rodríguez Quezada Marcos Antonio The Peru in recent years has been facing a number of changes and accounting adjustments, in order to pair with the international standards proposed by the IASB, which is the global adaptation of the International Financial Reporting Standards. In October 2010, by means of Resolution the Securities Exchange Superintendence (SMV formerly CONASEV) ruled that all companies under the scope of its supervision, are required to prepare financial statements with full observance of the IFRS issued by the IASB in force internationally. The investigation realized in the Company Morococha S.A. main purpose was to determine the effects on the incorporation of IFRS on the results of the financial statements under GAAP in the Company “Morococha SA“ in the city of Lima to December 31, 2012. This information was obtained through an interview with the staff of the Company, to perform an initial analysis of the accounting treatment in accordance with GAAP in Peru and then determine what would be the effects of the incorporation of IFRS to each item in the financial statements. With the determination of the effects on the incorporation of IFRS, it has been suggested seats adjustments to correct the financial statements in order that they can be aligned to IFRS and consequently are consistent with international standards and financial statements are presented as reasonable
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