Bank Accounting Standards in Mexico. A layman’s guide to changes 10 years after the 1995 bank crisis

Gustavo Del Angel, Stephen Haber () and Aldo Musacchio
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Stephen Haber: Stanford University - Department of Political Science

No 08-090, Harvard Business School Working Papers from 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.

Pages: 32 pages
Date: 2008-04
New Economics Papers: this item is included in nep-acc, nep-ban and nep-his
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Citations: View citations in EconPapers (3)

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