The Financial Reporting Standards (NIF) are a set of technical regulations that establish how entities must prepare and present their financial information in Mexico. These standards seek to ensure that the information is comparable, relevant, reliable and...
The NIFs are mainly divided into two large groups of regulatory pronouncements: the Conceptual Framework (CM) and the specific NIFs. In this article we will analyze the main differences in the CM with respect to previous years. Why is this different?
The objective of Series A of the NIF is to define and establish the Conceptual Framework that supports the particular NIFs and the resolution of issues that arise in the accounting recognition of transactions and any events that economically affect the entity. The...
The objective of the NIF Series A is to define and establish the Conceptual Framework that supports the specific NIFs and the solution to problems that arise in the accounting recognition of transactions and any event that economically affects the...
Bank reconciliation is a fundamental accounting process that allows a company's financial records to be compared with the data provided by the bank. This exercise is essential to ensure that both records match and, in the event of discrepancies, to correct the...
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