The influence of the accounting process on the reasonableness of financial statements in tour operating companies with international portfolios in Puno, Peru

The study analyzes the influence of the accounting process on the rationality of financial statements in tour operator companies, which seek to open up to international markets through the operability with which they work, being essential the issuance of financial statements, for the assignment of foreign portfolios, including agencies in the capital of the country; stimulating the growth of the tourism industry from the formality with which these companies work. From the record of economic and financial operations, the information, and its credibility, as well as the impact of IFRS within the category of tourism companies, specifically in travel agencies. This raises concerns about the importance of accounting regulations versus tax regulations. The results obtained are in a high correlation, while two of them are in a moderate correlation.