Regulatory Alerts2020-11-24 | DOF 5605594Added · Updated
Modification to the General Provisions on Accounting Registration, Preparation and Presentation of Financial Statements for Participants in Retirement Savings Systems
The National Commission of the Retirement Savings System extends the effective date for the application of specific Mexican Financial Reporting Standards (NIFs) from January 1, 2021, to January 1, 2022. This modification applies to NIFs B-17, C-3, C-9, C-16, C-19, C-20, D-1, D-2, and D-5, allowing retirement fund administrators additional time to adapt their accounting processes. The amendment modifies the First Transitory Provision, section V, of the original general provisions published in October 2019.
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