Tax Update

RESOLUTION No. 006-2025-EF/30

APPROVE THE COMPLETE SET OF THE 2025 VERSION OF IFRS, INCLUDING THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING

The complete set of the 2025 version of the International Financial Reporting Standards (IFRS) has been approved, the list of which, as an Annex, forms an integral part of Resolution No. 006-2025-EF/30; as well as the Conceptual Framework for Financial Reporting.

The effective dates of the above standards are those established in each of them.

The above standards will be published on the digital portal of the Ministry of Economy and Finance (www.gob.pe/mef ).

To view the full publication, please click the following link: https://goo.su/PUCn6z

Subscribe to Our Newsletter

Join our legal community: receive exclusive, in-depth updates on the latest regulatory developments, official guidance, and case law.