Regulatory Alerts2026-03-12
Circular No. 080-2026-SMV/11.1: New IFRS 2026 Standards for General Regime Issuers and Alternative Securities Market Issuers
The Superintendencia del Mercado de Valores issued Circular No. 080-2026-SMV/11.1 on March 12, 2026, to establish new IFRS 2026 accounting standards. These regulations apply specifically to issuers under the General Regime and those operating in the Alternative Securities Market. The circular mandates compliance with the updated International Financial Reporting Standards for the specified reporting period.
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