Mexico : Accounting and Auditing

This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requireme...

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Main Author:	World Bank
Format:	Accounting and Auditing Assessment (ROSC)
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCOUNTABILITY ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACQUISITION COSTS AFFILIATES AUDITED FINANCIAL STATEMENTS AUDITING AUDITORS AUDITS BANKS BONDS CAPITAL MARKETS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORPORATE RESTRUCTURING ECONOMIC INTEGRATION EXTERNAL AUDITORS FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING STANDARDS FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FOREIGN BANKS GAAP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GLOBALIZATION GROSS REVENUE INCOME TAXES INFLATION INSURANCE INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LEGAL PROVISION LEGISLATION LIQUIDITY LOAN LOSS PROVISIONS NAFTA PENALTIES PRICING POLICIES PUBLIC RATING AGENCIES REGULATORY FRAMEWORK SECURITIES SECURITIES MARKETS STOCK EXCHANGES SUBSIDIARIES SUBSIDIARY TAX TAX LAW TAX RATES TAXATION TRANSPARENCY
Online Access:	http://documents.worldbank.org/curated/en/2004/03/6594446/mexico-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14498

id	okr-10986-14498
recordtype	oai_dc
spelling	okr-10986-144982021-04-23T14:03:18Z Mexico : Accounting and Auditing World Bank ACCOUNTABILITY ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACQUISITION COSTS AFFILIATES AUDITED FINANCIAL STATEMENTS AUDITING AUDITORS AUDITS BANKS BONDS CAPITAL MARKETS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORPORATE RESTRUCTURING ECONOMIC INTEGRATION EXTERNAL AUDITORS FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING STANDARDS FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FOREIGN BANKS GAAP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GLOBALIZATION GROSS REVENUE INCOME TAXES INFLATION INSURANCE INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LEGAL PROVISION LEGISLATION LIQUIDITY LOAN LOSS PROVISIONS NAFTA PENALTIES PRICING POLICIES PUBLIC RATING AGENCIES REGULATORY FRAMEWORK SECURITIES SECURITIES MARKETS STOCK EXCHANGES SUBSIDIARIES SUBSIDIARY TAX TAX LAW TAX RATES TAXATION TRANSPARENCY This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics; in this context, a recommendation has been made for the establishment of an independent oversight body for the audit profession. The review of accounting and auditing standards and practices in Mexico, which forms the basis of this report, placed specific focus on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country. In that context, specific emphasis was placed on the quality and consistency of academic curricula for public accountants, as well as on existing arrangements for the licensing of auditors. 2013-07-23T20:41:37Z 2013-07-23T20:41:37Z 2004-03-31 http://documents.worldbank.org/curated/en/2004/03/6594446/mexico-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14498 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) Economic & Sector Work Latin America & Caribbean Mexico
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCOUNTABILITY ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACQUISITION COSTS AFFILIATES AUDITED FINANCIAL STATEMENTS AUDITING AUDITORS AUDITS BANKS BONDS CAPITAL MARKETS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORPORATE RESTRUCTURING ECONOMIC INTEGRATION EXTERNAL AUDITORS FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING STANDARDS FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FOREIGN BANKS GAAP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GLOBALIZATION GROSS REVENUE INCOME TAXES INFLATION INSURANCE INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LEGAL PROVISION LEGISLATION LIQUIDITY LOAN LOSS PROVISIONS NAFTA PENALTIES PRICING POLICIES PUBLIC RATING AGENCIES REGULATORY FRAMEWORK SECURITIES SECURITIES MARKETS STOCK EXCHANGES SUBSIDIARIES SUBSIDIARY TAX TAX LAW TAX RATES TAXATION TRANSPARENCY
spellingShingle	ACCOUNTABILITY ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACQUISITION COSTS AFFILIATES AUDITED FINANCIAL STATEMENTS AUDITING AUDITORS AUDITS BANKS BONDS CAPITAL MARKETS CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATION CORPORATE GOVERNANCE CORPORATE RESTRUCTURING ECONOMIC INTEGRATION EXTERNAL AUDITORS FINANCIAL ACCOUNTING FINANCIAL ACCOUNTING STANDARDS FINANCIAL ASSETS FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FOREIGN BANKS GAAP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES GLOBALIZATION GROSS REVENUE INCOME TAXES INFLATION INSURANCE INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS LEGAL PROVISION LEGISLATION LIQUIDITY LOAN LOSS PROVISIONS NAFTA PENALTIES PRICING POLICIES PUBLIC RATING AGENCIES REGULATORY FRAMEWORK SECURITIES SECURITIES MARKETS STOCK EXCHANGES SUBSIDIARIES SUBSIDIARY TAX TAX LAW TAX RATES TAXATION TRANSPARENCY World Bank Mexico : Accounting and Auditing
geographic_facet	Latin America & Caribbean Mexico
description	This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics; in this context, a recommendation has been made for the establishment of an independent oversight body for the audit profession. The review of accounting and auditing standards and practices in Mexico, which forms the basis of this report, placed specific focus on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country. In that context, specific emphasis was placed on the quality and consistency of academic curricula for public accountants, as well as on existing arrangements for the licensing of auditors.
format	Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Mexico : Accounting and Auditing
title_short	Mexico : Accounting and Auditing
title_full	Mexico : Accounting and Auditing
title_fullStr	Mexico : Accounting and Auditing
title_full_unstemmed	Mexico : Accounting and Auditing
title_sort	mexico : accounting and auditing
publisher	Washington, DC
publishDate	2013
url	http://documents.worldbank.org/curated/en/2004/03/6594446/mexico-report-observance-standards-codes-rosc-accounting-auditing http://hdl.handle.net/10986/14498
_version_	1764429262042955776

Mexico : Accounting and Auditing

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