2026-03-12

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.

Peru

Superintendencia del Mercado de Valores (Peru)

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Circular No. 080-2026-SMV/11.1

Date: March 12, 2026

Subject: New IFRS 2026 Standards for General Regime Issuers and Alternative Securities Market Issuers.

This standard belongs to the compilation:

• IGSC Circulars

CIRCULAR No. 080-2026

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