Regulatory Alerts2026-08-13 | DOF 5796158Added
Agreement Reforming the Conceptual Framework of Governmental Accounting
The National Council for Accounting Harmonization (CONAC) amends the Conceptual Framework of Governmental Accounting to incorporate Sustainability Information Standards as supplementary regulation and to align the framework with current CONAC norms. The reform updates terminology, specifically renaming sections on financial information qualities and the types of accounting, budgetary, programmatic, and fiscal posture reports. It also clarifies the regulatory treatment for public entities supervised by the National Banking and Securities Commission and the National Insurance and Bonds Commission. These changes become mandatory for all public entities starting January 1, 2027.
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