The regulation approves the 2026 General Business Accounting Plan (PCGE 2026), which contains an updated chart of accounts aligned with the International Financial Reporting Standards (IFRS) and the IFRS for SMEs currently in force. It is applicable to private-sector entities and public companies that are not subject to supervision by the SBS.
Likewise, entities within its scope are permitted to adopt the PCGE 2026 early, prior to its mandatory effective date, in accordance with their adopted accounting policies.
The measure seeks to update and standardize the accounting treatment of economic transactions, aligning it with the international financial reporting standards currently in force.
Effective date: January 1, 2028, with optional early application permitted.
To view the full publication, click the following link: https://busquedas.elperuano.pe/dispositivo/NL/2550786-1