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Standards issued but not yet effective (Tables)

12 Months Ended

Dec. 31, 2017

Standards Issued But Not Yet Effective Tables

Schedule of IFRS adoption

In summary, the impact of IFRS 9 adoption is expected to be, as follows:

		S/(000)
Assets -
Available for sale financial investments			5,677
Deferred income tax liability			(1,675	)
			4,002
Liability and equity -
Other comprehensive income			4,002
			4,002

Schedule of increase (decrease) in equity

Impact on equity (increase/(decrease)) as December 31, 2017:

		S/(000)
Sales of goods			(4,717,000	)
Selling and distribution expenses			4,717,000
Net impact on profit for the year			—
Attributable to
Equity holders of the parent			(4,717,000	)
Non-controlling interests			—
			(4,717,000	)

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- Definition

Disclosure of detailed information about increase decrease in equity.

+ References

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- Definition

The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 8
-IssueDate 2017-01-01
-Paragraph 30
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=8&date=2017-03-01&anchor=para_30_b&doctype=Standard
-URIDate 2017-03-09

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