Publication:
Mexico : Accounting and Auditing

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-07-23T20:41:37Z
dc.date.available2013-07-23T20:41:37Z
dc.date.issued2004-03-31
dc.description.abstractThis report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics; in this context, a recommendation has been made for the establishment of an independent oversight body for the audit profession. The review of accounting and auditing standards and practices in Mexico, which forms the basis of this report, placed specific focus on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country. In that context, specific emphasis was placed on the quality and consistency of academic curricula for public accountants, as well as on existing arrangements for the licensing of auditors.en
dc.identifierhttp://documents.worldbank.org/curated/en/2004/03/6594446/mexico-report-observance-standards-codes-rosc-accounting-auditing
dc.identifier.doi10.1596/14498
dc.identifier.urihttps://hdl.handle.net/10986/14498
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTING
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING TREATMENT
dc.subjectACQUISITION COSTS
dc.subjectAFFILIATES
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBANKS
dc.subjectBONDS
dc.subjectCAPITAL MARKETS
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATION
dc.subjectCORPORATE GOVERNANCE
dc.subjectCORPORATE RESTRUCTURING
dc.subjectECONOMIC INTEGRATION
dc.subjectEXTERNAL AUDITORS
dc.subjectFINANCIAL ACCOUNTING
dc.subjectFINANCIAL ACCOUNTING STANDARDS
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFOREIGN BANKS
dc.subjectGAAP
dc.subjectGENERALLY ACCEPTED ACCOUNTING PRINCIPLES
dc.subjectGLOBALIZATION
dc.subjectGROSS REVENUE
dc.subjectINCOME TAXES
dc.subjectINFLATION
dc.subjectINSURANCE
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectLEGAL PROVISION
dc.subjectLEGISLATION
dc.subjectLIQUIDITY
dc.subjectLOAN LOSS PROVISIONS
dc.subjectNAFTA
dc.subjectPENALTIES
dc.subjectPRICING POLICIES
dc.subjectPUBLIC
dc.subjectRATING AGENCIES
dc.subjectREGULATORY FRAMEWORK
dc.subjectSECURITIES
dc.subjectSECURITIES MARKETS
dc.subjectSTOCK EXCHANGES
dc.subjectSUBSIDIARIES
dc.subjectSUBSIDIARY
dc.subjectTAX
dc.subjectTAX LAW
dc.subjectTAX RATES
dc.subjectTAXATION
dc.subjectTRANSPARENCY
dc.titleMexico : Accounting and Auditingen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T12:44:35.674057Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment (ROSC)
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2004/03/6594446/mexico-report-observance-standards-codes-rosc-accounting-auditing
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid670331468278735318
okr.identifier.externaldocumentum000090341_20060213150518
okr.identifier.internaldocumentum6594446
okr.identifier.report35164
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2006/02/13/000090341_20060213150518/Rendered/PDF/351640ME0Accou1auditing0rosc1aa1mex.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryMexico
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
okr.topicFinance and Financial Sector Development::Financial Intermediation
okr.topicPrivate Sector Development::Business in Development
okr.topicPublic Sector Economics and Finance
okr.topicPublic Sector Development
okr.unitROSC-Assmts & Pol. Practice (CCGPP)
okr.volume1 of 1
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