Perspectivas sobre los supuestos en la estimación de provisión para cierre de minas en el sector minero peruano.

Accounting estimates are part of preparing financial information and require the use of the accounting professional's judgment regarding scenario analysis and projections. The study's objective was to identify the perspectives concerning the assumptions assumed for estimating the provision for remediation and closure of mines in the Peruvian mining sector. A qualitative approach was applied aimed at interviews with accounting professionals from five Peruvian mining companies where perspectives on the assumptions assumed for the estimation under study were identified. The results show the relevance of knowledge of accounting regulations, knowledge of the sector, analysis of future events, disclosure of specific assumptions, and appropriate measurement criteria for the formulation of assumptions assumed in the provision for remediation and closure of mines. The contribution of this study focuses on identifying the perspectives on the assumptions used, based on the consideration of the experience of accounting professionals from Peruvian mining companies, detailed information available, and scenario analysis.