Regulatory Alerts2018-01-04 | DOF 5510039Added
Resolution modifying the general provisions applicable to securities broker-dealers
The National Banking and Securities Commission amends Annex 5, Criterion A-2 of the general provisions applicable to securities broker-dealers to incorporate specific Financial Reporting Standards (B-17, C-3, C-9, C-16, C-19, C-20, D-1, and D-2) issued by the Mexican Council for Financial Reporting Standards. These standards become effective for securities broker-dealers on January 1, 2019. The resolution also establishes specific accounting clarifications for consolidated financial statements, intermediate financial information, inflation effects, foreign currency conversion, receivables, investments, financial liabilities, equity, employee benefits, income taxes, leases, and the capitalization of financing results.
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