La ley

promover el mercado de valores, velar por el adecuado manejo de las empresas y normar la contabilidad de las mismas.
En el año 1972 se crea el Plan de Cuentas General, representando la base del sistema contable y en el año 1984 el plan es revisado, modificado y aumentado con algunas cuentas y es conocido actualmente como el Plan Contable General Revisado vigente durante este año, ya que a partirdel 2011 entrará en vigencia el Plan Contable General Empresarial. Por otra parte uno de los acontecimientos que trascendieron fue la creación del Impuesto Único a la Renta, que fue promulgado en el periodo del presidente Fernando Belaunde Terry, sufriendo modificaciones en los siguientes gobiernos.
El 8 de Junio de 1988 se crea la Superintendencia Nacional de Administración Tributaria comoentidad descentralizada del MEF, que actualmente es una institución encargada de la recaudación tributaria.

En el año 2007 se promulga la Ley de Actualización de la Ley de Profesionalización del Contador Público y de Creación de los Colegios de Contadores Públicos.

ABSTRACT

To beginnings of the Republic of Peru, the book-keeper supported the criteria of the Colonial epoch until therestarted coming the first capitals and technical personnel of the European countries who gave beginning to the formation of the first banks. Generating this way a new current that gave place to the creation of laws being these applied in the countable practices.
In the Protectorate there was created the Treasury Department who nowadays is named A Department of Economy and Finance (MEF).
During thisepoch tributary reforms were promulgated looking for a better control and economic classification - administratively, but they did not give the awaited results, suffering this way an economic imbalance in the country, which was reflected in the population.
The first great step that had to give the book-keeper in order that it is admitted by the important function that it expires inside a companyand simultaneously to obtain an active participation inside the condition, was the creation of the Institute of Book-keepers of Peru.As a result of the star player of 1929 they brought to Peru the mission Kemmerer adopting new economic reforms and the book-keeper had to be adapted to the above mentioned procedure.
One more advance was the creation of the College of Public Book-keepers which firstchallenge was that the government was promulgating the Law of Professionalization that adds that the Title of Public Book-keeper is granted by the Public or University Institutions and the Title of Mercantile Book-keeper, it is granted by Official and Particular Institutions.
The Contributors' Headquarter (precedent of the SUNAT), there was created in the middle of 1960 as entity dependent onthe Treasury Department at the time (today Department of Economy and Finance - MEF) which existed up to ends of the eighties.
The National Commission Supervisor of Companies and Values, CONASEV, was created in 1968, being now a public institution of the Sector Economy and Finance, which purpose is to promote the stock market, to guard over the suitable managing of the companies and normar theaccounting of the same ones.
In the year 1972 the General Accounting plan is created, representing the base of the countable system and in the year 1984 the plan is checked, modified and increased by some accounts and is known nowadays as the General Revisado in force Accounting Plan during this year, since from 2011 it will enter force the General Empresarial Accounting Plan.
On the other hand oneof the events that came out was the creation of the Only Tax to the Revenue, which was promulgated in the period of the president Fernando Belaúnde Terry, suffering modifications in the following governments.
On June 8, 1988 there is created the National Superintendence of Tributary Administration as entity decentralized of the MEF, which nowadays is an institution in charge of the tributary...