Regulatory Alerts2023-08-09 | DOF 5698012Added · Updated
Agreement Reforming the Government Accounting Manual
The National Council for Accounting Harmonization amends Articles 3, 4, 5, 6, and 11 of the Government Accounting Manual and modifies numerous account instructions and accounting matrices to standardize the recording of sales of real estate, movable, and intangible assets. The reform introduces new matrices for accrued and paid expenses and adds specific income types for property recoveries, while repealing Article 7 and renumbering subsequent articles. Federal, state, and municipal authorities, including autonomous bodies, are required to adopt and implement these changes in their accounting and budgetary records.
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