On August 17, 2024, Resolution No. 002-2024-EF/30, issued by the Accounting Standards Board, was published in the Official Gazette, El Peruano, approving the Complete Set of International Financial Reporting Standards 2024, which includes the Conceptual Framework for Financial Reporting.
Resolution Target
The standard aims to approve the Complete Set of International Financial Reporting Standards 2024, whose list, as an Annex, is an integral part of this Resolution and the Conceptual Framework for Financial Reporting.
Effectiveness of the Standards
Likewise, the effectiveness of the International Financial Reporting Standards 2024 is established in each of them.
Resolution Issuance
Finally, the issuance of this Resolution and its Annex, as well as the standards approved in Article 1, is provided for in the digital headquarters of the Ministry of Economy and Finance (www.gob.pe/mef) on the same issuance date of this Resolution in the Official Gazette El Peruano.
Source: Diario Oficial El Peruano