Publicación: Medición, valoración y registro con NIIF del recurso hídrico en la producción de arroz para Perú
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The purpose of this paper is to analyze from the perspective of the implementation of International Financial Reporting Standards in the process of measuring, evaluating and recording the water footprint in rice production in the country of Peru. In this way, it seeks to bring the concept of tax, commercial and safeguard legislation that specifically governs the rice sector, both in the field of cultivation, processing, preparation and marketing of this grain. A special focus will also be given to the measurement of the water footprint so that the use of this indicator allows to contribute with adequate information to the decisions of consumption, business and / or implementation of public policies at the national level of the country of Peru.