The paper involves a report including a critique of the informativeness of a set of corporate annual reports from companies within the country of choice. You should evaluate the quality of the information provided by the companies from the perspective of a potential investor. You should discuss the strengths and weaknesses of the annual report disclosures in terms of whether they provide relevant, reliable, useful information to international investors. Some background of the companies, the reasons behind their strategy for raising international capital, and the GAAP of the home country should also be included in your paper. Moreover, you should present demographic information, factors affecting the development of accounting practices including cultural and professional factors discussed by Hofstede and Gray, and examples in your company’s financial statements and related disclosures that illustrate the uniqueness of accounting practices for that country.

Country: Peru
comapanies: Aenza S.A.A
Cementos Pacasmayo SAA
Compania de Minas Beunaventura