2021-12-21 | DOF 5638872

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Modifying Circular 15/21 of the Single Circular on Insurance and Sureties

The National Commission of Insurance and Sureties extends the effective date for the application of Financial Reporting Standards D-1 and D-2 to January 1, 2023, granting insurance institutions and mutual societies additional time to adjust their accounting processes. This modification to the Single Circular on Insurance and Sureties supersedes the previous January 1, 2022 deadline established in Modifying Circular 8/20. The circular entered into force the day after its publication in the Official Gazette of the Federation on December 21, 2021.

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Secretaria de Hacienda y Credito Publico

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