2019 Fiscal Year Annual Research 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 the year 2019-2020 (Phase IV) were entirely performed.Several papers were presented in top accounting conferences in 2019. A book that includes the most important findings of this research was finished and sent to the Editorial Fund of the Pontifical Catholic University of Peru. A joint paper (with Emerson Toledo, Pontifical Catholic University of Peru ), "The effect of IFRS on Corporate Governance in Peruvian Corporations," was published in the Review of Global Management.
I have examined the effects, issues, and implications of the implementation of IFRS and IFRS for SMEs in Peru and also gave some proposals for its development.
I have disseminated my research results in top academic conferences (2019 - IASB Research Forum in conjunction with The Journal of International Accounting Research, American Accounting Association(AAA)- Annual Meetings 2018, 2019 and 2020 (forthcoming), 2019 International Accounting Section Midyear Meeting - AAA, 2019 Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, and conferences in Peru's main cities (Lima -Pontifical Catholic University- and Arequipa National University San Agustin of Arequipa-). Most importantly, I have included some of the most important findings in a journal and a book published by the Editorial Fund Pontifical Catholic University (tentatively, November 2020).
In summary, this research will benefit stakeholders who focus on IFRS, especially in emerging countries.
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