Sustainable and environmental management in five-star hotel companies in the Arequipa and Cusco regions 2017-2016, and its disclosure according to International Financial Reporting Standards (IFRS)

Authors

DOI:

https://doi.org/10.53641/junta.v3i1.43

Keywords:

International Financial Reporting Standards, disclosure of sustainable and environmental management, hotel companies

Abstract

The present work seeks to contribute to the achievement of the academic and scientific objectives of the National IFRS Convention, held in the city of Arequipa in November 2019. Under this purpose, it is propose to describe the application of IFRS for the disclosure of information on sustainable and environmental management in five-star hotel companies in the regions of Arequipa and Cusco, identify the reasons that affect the application of these standards and propose alternative solutions to contribute to the presentation of qualitative financial information that complements and reveals aspects that affect the sustainable development of these regional tourism companies.

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References

Decreto Supremo N.° 001. Reglamento de Establecimientos de Hospedaje. Diario Oficial El Peruano, Lima, 8 de junio del 2015.

Decreto Supremo N.° 019-2009-MINAM. Reglamento de Ley N.o 27446: Ley del Sistema Nacional de Evaluación de Impacto Ambiental. Lima, 25 de setiembre del 2009.

International Accounting Standards Board. (Sin fecha). Normas Internacionales de Información Financiera.

International Accounting Standards Board. (Sin fecha). Norma Internacional de Contabilidad 37 Provisiones, Pasivos Contingentes y Activos Contingentes.

International Accounting Standards Board. (2013). Norma Internacional de Contabilidad 1. Presentación de Estados Financieros.

Ley N.° 20408. Ley General de Turismo. Diario Oficial El Peruano, Lima, 16 de setiembre de 2009.

Ley N.° 26961. Ley para el desarrollo de la actividad turística. Diario Oficial El Peruano, Lima, 3 de junio de 1998.

Ley N.° 28611. Ley General del Ambiente. Diario Oficial El Peruano, Lima, 15 de octubre del 2005.

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Published

2020-06-29

How to Cite

Arroyo Morales, A., & Carrillo Segura, F. (2020). Sustainable and environmental management in five-star hotel companies in the Arequipa and Cusco regions 2017-2016, and its disclosure according to International Financial Reporting Standards (IFRS). La Junta Magazine, 3(1), 15–42. https://doi.org/10.53641/junta.v3i1.43

Issue

Vol. 3 No. 1 (2020): Revista La Junta (June 2020)

Section

Articles

License

Copyright (c) 2021 Angélica Arroyo Morales, Floralleli Carrillo Segura

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.