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Normas Legales En El Peruano De Hoy The Chamber of Commerce of Lima (CCL) presents the main regulations issued by the central government regarding the development of commercial activity: You can also consult the legal provisions published in November at the following link: Responsible publication: Ricardo Montero Reyes. Private sector companies that are starting or resuming operations. They apply the appropriate technical conditions, depending on the income they want to earn. approves the technical conditions for the application of International Financial Reporting Standards as follows: All IFRS and IFRS for SMEs should be applied uniformly for two consecutive years to ensure comparability of the financial facts they disclose. The application of the technical conditions shall be determined taking into account the annual ordinary operating result at the end of the preceding financial year in accordance with the tranches calculated in accordance with ITU in force on 1 January of each financial year. Chairman of the Board of Directors: Hugo David Aguirre Castaã±eda.