Plan Contable General Empresarial.pdf

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What is the Plan Contable General Empresarial and why you need it

The Plan Contable General Empresarial (PCGE) is the official accounting framework for private sector entities in Peru. It was issued by the Consejo Normativo de Contabilidad (CNC) in 2010 and modified in 2019 to align with the International Financial Reporting Standards (IFRS) [^1^].

The PCGE has the following objectives [^1^]:

To provide information on the economic events that an entity must record according to its activities, using a structure of codes that comply with the official accounting model in Peru.

To facilitate the preparation and presentation of financial statements that reflect a true and fair view of the entity's financial position, performance and cash flows.

To promote the comparability, consistency and reliability of financial information among different entities and users.

To contribute to the development and improvement of accounting standards and practices in Peru.

The PCGE consists of four chapters:

Generalities: This chapter explains the scope, applicability, update procedure and fundamental aspects of accounting under the PCGE.

Classification and catalog of accounts: This chapter presents the structure and codes of accounts for the statement of financial position and the statement of comprehensive income.

Description and accounting dynamics: This chapter describes the nature, content, valuation criteria and accounting entries for each account.

Bases of conclusions: This chapter summarizes the main differences between the PCGE and the previous accounting plan issued by CONASEV in 1984, as well as the main changes introduced by the 2019 modification.

The PCGE also includes two annexes that provide definitions of terms used in accounting and a list of IFRS effective at national and international level [^1^].

The PCGE is mandatory for all private sector entities that are required to prepare financial statements under IFRS, such as corporations, partnerships, cooperatives, non-profit organizations, etc. The PCGE does not establish control measures or accounting policies; these are selected and applied by each entity according to its transactions and characteristics [^1^].

The PCGE is a useful tool for entities that want to comply with accounting standards, improve their financial reporting quality and enhance their transparency and accountability. The PCGE also facilitates the communication and understanding of financial information among different stakeholders, such as investors, creditors, regulators, tax authorities, etc.

If you want to learn more about the PCGE or download a PDF version of it, you can visit the website of the Ministry of Economy and Finance of Peru [^2^] or the website of the Instituto de Contabilidad y Auditora de Cuentas (ICAC) [^3^], which is the Spanish equivalent of CNC. 66dfd1ed39

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