{"id":2783,"date":"2026-09-04T15:01:37","date_gmt":"2026-09-04T15:01:37","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2783"},"modified":"2026-09-04T15:01:37","modified_gmt":"2026-09-04T15:01:37","slug":"resolucion-no-002-2026-ef-30-aprueban-el-plan-contable-general-empresarial-pcge-2026","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-no-002-2026-ef-30-aprueban-el-plan-contable-general-empresarial-pcge-2026\/","title":{"rendered":"RESOLUCI\u00d3N No. 002-2026-EF\/30 \u2013 APRUEBAN EL PLAN CONTABLE GENERAL EMPRESARIAL &#8211; PCGE 2026"},"content":{"rendered":"<p>La norma aprueba el Plan Contable General Empresarial &#8211; PCGE 2026, que contiene un cat\u00e1logo de cuentas contables actualizado y homologado con las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) y la NIIF para las PYMES vigentes, aplicable a las entidades del sector privado y empresas p\u00fablicas que no se encuentren bajo supervisi\u00f3n de la SBS.<\/p>\n<p>Asimismo, permite que las entidades comprendidas en su \u00e1mbito puedan aplicar anticipadamente el PCGE 2026 antes de su entrada en vigencia obligatoria, de acuerdo con las pol\u00edticas contables adoptadas.<\/p>\n<p>La medida busca actualizar y uniformizar el registro contable de las operaciones econ\u00f3micas, adecu\u00e1ndolo a los est\u00e1ndares internacionales de informaci\u00f3n financiera actualmente vigentes.<\/p>\n<p><strong>Vigencia: a partir del 01.01.2028, con aplicaci\u00f3n anticipada facultativa.<\/strong><\/p>\n<p>To view the full publication, click the following link: <a href=\"https:\/\/busquedas.elperuano.pe\/dispositivo\/NL\/2550786-1\">https:\/\/busquedas.elperuano.pe\/dispositivo\/NL\/2550786-1<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>La norma aprueba el Plan Contable General Empresarial &#8211; PCGE 2026, que contiene un cat\u00e1logo de cuentas contables actualizado y homologado con las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) y [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-2783","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RESOLUCI\u00d3N No. 002-2026-EF\/30 \u2013 APRUEBAN EL PLAN CONTABLE GENERAL EMPRESARIAL - PCGE 2026 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/grzasociados.com\/en\/resolucion-no-002-2026-ef-30-aprueban-el-plan-contable-general-empresarial-pcge-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RESOLUCI\u00d3N No. 002-2026-EF\/30 \u2013 APRUEBAN EL PLAN CONTABLE GENERAL EMPRESARIAL - PCGE 2026 - Estudio G\u00e1lvez Risso Zegarra &amp; 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