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RESOLUTION No. 003-2025-EF/30 OF THE ACCOUNTING STANDARDS COUNCIL

APPROVE PRACTICAL GUIDE FOR APPLYING THE PERUVIAN FINANCIAL REPORTING STANDARD FOR MICROENTERPRISES (NPIF)

The Practical Guide for applying the Peruvian Financial Reporting Standard for Microenterprises (NPIF) has been approved. It facilitates the preparation of financial statements and their corresponding explanatory notes, and applies as of fiscal year 2025.

Likewise, the publication of this Guide on the digital portal of the Ministry of Economy and Finance (www.gob.pe/mef ) is ordered.

To view the full publication, click the following link: https://bit.ly/41pw7Pj

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