2022-12-02 | DOF 5673154

Added

Amending Resolution of the Resolution that modifies the General Provisions establishing the accounting criteria to which participants in the derivatives contracts market will be subject, published on January 4, 2018

The sole transitory article of the resolution published on January 4, 2018, is amended to extend the effective date for specific Financial Reporting Standards to January 1, 2024. The standards affected include B-17, C-3, C-9, C-16, C-19, C-20, D-1, D-2, and D-5, which apply to clearing houses and clearing members participating in listed derivatives markets. The extension provides participants the possibility to adapt their accounting information systems following reduced operational capacity caused by the global health crisis.

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