2025-07-25 | DOF 5763845Added
The resolution adds Articles 210 Bis through 210 Bis 3 and reformulates Article 212 of the General Provisions, while derogating Article 211, to establish accounting frameworks for Popular Financial Societies. It authorizes these entities to apply special accounting criteria temporarily in response to natural disasters affecting solvency or liquidity, and to use special accounting records during financial rehabilitation or corporate restructuring processes. The document mandates specific disclosure requirements in financial statements for any authorized special treatments and grants the Commission authority to revoke such authorizations if compliance obligations are not met.
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