2018 Fiscal Year Research-status Report
Full IFRS and IFRS for SMEs in an emerging country (Peru): Issues, Implications, Effects and Proposals
| Project/Area Number |
17K04052
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| Research Institution | Kyoto University of Foreign Studies |
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Principal Investigator |
TANAKA GUSTAVO 京都外国語大学, 国際貢献学部, 教授 (50647170)
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| Project Period (FY) |
2017-04-01 – 2020-03-31
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| Keywords | Financial Accounting / IFRS / Peru / Accounting Education / IFRS for SMEs / Emerging country / Latin America |
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| Outline of Annual Research Achievements |
The activities planned for year 2018 (Phases II and III) were fully performed.
Regarding Phase II, the paper entitled “IFRS Implementation in Peru: Situation, Issues and Proposals based on Interviews to the main Stakeholders" was presented at a concurrent session in the American Accounting Association (AAA) conference in Washington, DC on August 7th, 2018. This joint paper was written based on the results obtained in the previous year (Phase I of this project)
A paper “Mandatory IFRS and Corporate Governance in Peruvian Corporations” got accepted to be published in the Review of Global Management (journal published by Universidad Peruana de Ciencias Aplicadas (UPC), Peru).
Moreover, Phase III that focuses on the compliance of IFRS for SMEs and related issues was also performed.
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| Current Status of Research Progress |
Current Status of Research Progress
2: Research has progressed on the whole more than it was originally planned.
Reason
FY 2017: A paper was presented in 2017 Summer International Academic Conference - Korean Accounting Association- trip partially funded by the Japan Accounting Association-, and another in the AAA 2017 conference (California)-. Moreover, one paper was published in a book -Catholic University of Peru-.
FY 2018: Phases II-III: A paper was presented in the AAA conference (Washington 2018). Also, interviews and surveys were carried out in Peru and a paper was written. Two papers will be presented in the APIRA conference (July 2019).
Furthermore, two papers got accepted to the 2019 AAA conference (August 2019,San Francisco).
Finally, a paper was selected for the 2019 IASB/JIAR Research Forum (October 2019, New Jersey).
In summary, the main objectives of this research were successfully achieved.
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| Strategy for Future Research Activity |
In FY 2019, it is planned that the papers finalized in FY 2018 would be presented in prestigious academic conferences. For example, two papers will be presented in the APIRA conference, as previously mentioned.
Moreover, Phase IV (Dissemination of the results) should be implemented.
The main purpose of Phase IV is to coordinate and finalize arrangements for the publication of a book to be edited by the Editorial Fund of the Pontifical Catholic of Peru and the creation of a website with the summaries of the most important findings of this three-year research.
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