Regulatory Alerts2021-12-15 | DOF 5638364Added · Updated
Resolution modifying the General Provisions applicable to development agencies and entities
The resolution amends Accounting Criteria A-2 and D-4 in Annex 37, and A-3 and D-4 in Annex 38 of the General Provisions applicable to development agencies and entities to mandate the use of the daily closing exchange rate published by the Bank of Mexico for foreign currency conversions. It also extends the effective date for the application of Financial Information Standards B-17, C-3, C-9, C-16, C-19, C-20, D-1, D-2, and D-5 to January 1, 2023. The amendments to the accounting criteria enter into force on December 15, 2021, while the extension of the standards' effective date takes effect the day after publication in the Official Gazette.
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