IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

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

  • 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)

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.

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.

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
Web: http://www.eltrimestreeconomico.com/ Email:


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

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

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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.