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Quipukamayoc
Print version ISSN 1560-9103On-line version ISSN 1609-8196
Abstract
CASTANEDA MOREANO, Rosa Milagros. Judgments in preparation of financial statements of Peruvian mining companies. Quipukamayoc [online]. 2021, vol.29, n.61, pp.19-27. Epub Dec 29, 2021. ISSN 1560-9103. http://dx.doi.org/10.15381/quipu.v29i61.21488.
Objective:
Identify if there is a differentiated disclosure of the Peruvian mining companies’ judgments for the year 2020 in relation to the International Financial Reporting Standards (IFRS), as well as describe if there is a sufficient level of detail of the presumed assumptions in the Peruvian mining companies in 2020 in relation to the IFRS.
Method:
Qualitative, partially descriptive, non-experimental, transversal approach and a content analysis of the normative framework of the IFRS and the financial statements of Peruvian mining companies.
Results:
Four out of the eleven Peruvian mining companies do not make a differentiated disclosure of the lawsuits, and, on the other hand, the presumed assumptions are generic and do not provide greater detail.
Conclusion:
There is an opening of criteria in the disclosure of judgments and a lack of sufficient disclosure of the presumed assumptions.
Keywords : judgements; accounting policies; critical accounting estimates; assumptions; uncertainty.