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 version 2024, which includes the Conceptual Framework for Financial Reporting.
Objective of the Resolution
The purpose of the standard is to approve the Complete Set of International Financial Reporting Standards version 2024, whose list, as an Annex, is an integral part of this Resolution, as well as the Conceptual Framework for Financial Reporting.
Validity of the Standards
Likewise, it is specified that the validity of the International Financial Reporting Standards version 2024 is that established in each one of them.
Publication of the Resolution
Finally, the publication 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 date of publication of this Resolution in the Official Gazette El Peruano.
Source: Diario Oficial El Peruano