You can also consult the legal provisions published in November at the following link: The Chamber of Commerce of Lima (CCL) presents the main regulations issued by the central government for the development of commercial activity: lacamara.pe/repositorio-normas-legales-noviembre-2022/ busquedas.elperuano.pe/download/url/aprueban-condiciones-tecnicas-para-la-aplicacion-de-las-norm-resolucion-n-003-2022-ef30-2127835-1 All IFRS, such as IFRS for SMEs, must be applied consistently for two consecutive years to ensure that the financial facts they disclose are comparable. Between MINSA, the Regional Government of Cajamarca and the Universidad Peruana Cayetano Heredia The application of the technical conditions is determined taking into account the annual ordinary operating result received at the end of the previous year in accordance with the tranches established in accordance with the tranches established in accordance with the annual ordinary operating result obtained at the end of the previous year. January of each fiscal year. Check the regulations we issue or that concern the company. Private sector companies that are starting or resuming operations. They apply the appropriate technical conditions, depending on the income they want to earn. Director of Official Publications: Ricardo Montero Reyes Approves the technical requirements for the application of International Financial Reporting Standards as follows: Chairman of the Board of Directors: Hugo David Aguirre Castaã±eda. Between MINSA, the regional government of June and the National Autonomous University of the High Andes of Tarma.