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

Author

Listed:
  • 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.

Suggested Citation

  • Del Ángel, Gustavo A. & Haber, Stephen & Musacchio, Aldo, 2006. "Normas contables bancarias en México. Una guía de los cambios para legos diez años después de la crisis bancaria de 1995," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(292), pages 903-926, octubre-d.
  • Handle: RePEc:elt:journl:v:73:y:2006:i:292:p:903-926
    DOI: http://dx.doi.org/10.20430/ete.v73i292.350
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    File URL: http://www.eltrimestreeconomico.com.mx/index.php/te/article/view/350/390
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    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.

    More about this item

    Keywords

    criterios contables; contabilidad bancaria; bancos;

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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