Mexico : Accounting and Auditing

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collection.link.10
https://openknowledge.worldbank.org/handle/10986/2111
collection.name.10
Accounting and Auditing Assessment
dc.contributor.author
World Bank
dc.date.accessioned
2013-07-23T20:41:37Z
dc.date.available
2013-07-23T20:41:37Z
dc.date.issued
2004-03-31
dc.date.lastModified
2021-04-23T14:03:18Z
dc.description.abstract
This 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.identifier
http://documents.worldbank.org/curated/en/2004/03/6594446/mexico-report-observance-standards-codes-rosc-accounting-auditing
dc.identifier.uri
http://hdl.handle.net/10986/14498
dc.language
English
dc.language.iso
en_US
dc.publisher
Washington, DC
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo/
dc.subject
ACCOUNTABILITY
dc.subject
ACCOUNTING
dc.subject
ACCOUNTING POLICIES
dc.subject
ACCOUNTING PRINCIPLES
dc.subject
ACCOUNTING STANDARDS
dc.subject
ACCOUNTING TREATMENT
dc.subject
ACQUISITION COSTS
dc.subject
AFFILIATES
dc.subject
AUDITED FINANCIAL STATEMENTS
dc.subject
AUDITING
dc.subject
AUDITORS
dc.subject
AUDITS
dc.subject
BANKS
dc.subject
BONDS
dc.subject
CAPITAL MARKETS
dc.subject
CONSOLIDATED FINANCIAL STATEMENTS
dc.subject
CONSOLIDATION
dc.subject
CORPORATE GOVERNANCE
dc.subject
CORPORATE RESTRUCTURING
dc.subject
ECONOMIC INTEGRATION
dc.subject
EXTERNAL AUDITORS
dc.subject
FINANCIAL ACCOUNTING
dc.subject
FINANCIAL ACCOUNTING STANDARDS
dc.subject
FINANCIAL ASSETS
dc.subject
FINANCIAL INFORMATION
dc.subject
FINANCIAL INSTITUTIONS
dc.subject
FINANCIAL REPORTING
dc.subject
FINANCIAL REPORTING STANDARDS
dc.subject
FOREIGN BANKS
dc.subject
GAAP
dc.subject
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
dc.subject
GLOBALIZATION
dc.subject
GROSS REVENUE
dc.subject
INCOME TAXES
dc.subject
INFLATION
dc.subject
INSURANCE
dc.subject
INTERNAL CONTROLS
dc.subject
INTERNATIONAL ACCOUNTING STANDARDS
dc.subject
LEGAL PROVISION
dc.subject
LEGISLATION
dc.subject
LIQUIDITY
dc.subject
LOAN LOSS PROVISIONS
dc.subject
NAFTA
dc.subject
PENALTIES
dc.subject
PRICING POLICIES
dc.subject
PUBLIC
dc.subject
RATING AGENCIES
dc.subject
REGULATORY FRAMEWORK
dc.subject
SECURITIES
dc.subject
SECURITIES MARKETS
dc.subject
STOCK EXCHANGES
dc.subject
SUBSIDIARIES
dc.subject
SUBSIDIARY
dc.subject
TAX
dc.subject
TAX LAW
dc.subject
TAX RATES
dc.subject
TAXATION
dc.subject
TRANSPARENCY
dc.title
Mexico : Accounting and Auditing
en
okr.crosscuttingsolutionarea
Public-Private Partnerships
okr.doctype
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
okr.doctype
Economic & Sector Work
okr.docurl
http://documents.worldbank.org/curated/en/2004/03/6594446/mexico-report-observance-standards-codes-rosc-accounting-auditing
okr.globalpractice
Finance and Markets
okr.globalpractice
Governance
okr.globalpractice
Trade and Competitiveness
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000090341_20060213150518
okr.identifier.internaldocumentum
6594446
okr.identifier.report
35164
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2006/02/13/000090341_20060213150518/Rendered/PDF/351640ME0Accou1auditing0rosc1aa1mex.pdf
en
okr.region.administrative
Latin America & Caribbean
okr.region.country
Mexico
okr.topic
Private Sector Development :: Business Environment
okr.topic
Banks and Banking Reform
okr.topic
Finance and Financial Sector Development :: Financial Intermediation
okr.topic
Private Sector Development :: Business in Development
okr.topic
Public Sector Economics and Finance
okr.topic
Public Sector Development
okr.unit
ROSC-Assmts & Pol. Practice (CCGPP)
okr.volume
1 of 1

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