Advanced Search
MyIDEAS: Login

Normas contables bancarias en México. Una guía de los cambios para legos diez años después de la crisis bancaria de 1995

Contents:

Author Info

  • Del Ángel, Gustavo A.

    (Centro de Investigación y Docencia Económicas (CIDE) y Université de Paris III)

  • Haber, Stephen

    (Stanford University)

  • Musacchio, Aldo

    (Harvard Business School)

Abstract

After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks. This document explains the major changes on bank accounting, their purpose and structure, and discusses their impact on financial information reported by Mexican banks. It also provides the English equivalent of the major accounting terms used by Mexican banks. The main purpose of this document is to provide a standardized guide to better understand financial information produced before and after the crisis, within the current context of internationalization of Mexican banks’ ownership.// Después de la crisis de 1995 el sistema bancario mexicano experimentó cambios considerables en sus normas contables. La mayoría de estos cambios ocurrió entre 1996 y 2001, y tuvo un gran efecto en la estructura y la interpretación de la información financiera de los bancos. Este documento explica los cambios principales en la contabilidad bancaria, su propósito y estructura, y analiza su efecto en la información financiera presentada por los bancos mexicanos. También proporciona el equivalente en inglés de los principales términos contables utilizados por los bancos mexicanos. El propósito principal de este documento es ofrecer una guía estandarizada para entender mejor la información financiera producida antes y después de la crisis, en el contexto actual de internacionalización de la propiedad de los bancos mexicanos.

Download Info

To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.

Bibliographic Info

Article provided by Fondo de Cultura Económica in its journal El Trimestre Económico.

Volume (Year): LXXIII (4) (2006)
Issue (Month): 292 (octubre-diciembre)
Pages: 903-926

as in new window
Handle: RePEc:elt:journl:v:73:y:2006:i:292:p:903-926

Contact details of provider:
Web page: http://www.fondodeculturaeconomica.com/

Order Information:
Postal: Order print issues directly in our web page or with Guadalupe Galicia at Fondo de Cultura Económica, El Trimestre Económico, Carretera Picacho Ajusco 227, 6° piso,Col. Bosques del Pedregal, CP 14738, Tlalpan, Distrito Federal, México
Email:
Web: http://www.eltrimestreeconomico.com/

Related research

Keywords: criterios contables; contabilidad bancaria; bancos;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Stephen H. Haber & Aldo Musacchio, 2013. "These Are the Good Old Days: Foreign Entry and the Mexican Banking System," NBER Working Papers 18713, National Bureau of Economic Research, Inc.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:elt:journl:v:73:y:2006:i:292:p:903-926. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rosa María González Mejía).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.