Bank Accounting Standards in Mexico: A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis

32 Pages Posted: 2 Apr 2008

See all articles by Gustavo A. Del Angel

Gustavo A. Del Angel

Centro de Investigación y Docencia Económicas (CIDE)

Stephen Haber

Stanford University - Hoover Institution and Political Science

Aldo Musacchio

Brandeis University- International Business School; National Bureau of Economic Research

Date Written: April 2, 2008

Abstract

After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks. This document explains the major changes on bank accounting, their purpose and structure, and discusses their impact on financial information reported by Mexican banks. It also provides the English equivalent of the major accounting terms used by Mexican banks. The main purpose of this document is to provide a standardized guide to better understand financial information produced before and after the crisis, within the current context of internationalization of Mexican banks' ownership.

Suggested Citation

Del Angel, Gustavo A. and Haber, Stephen H. and Musacchio, Aldo, Bank Accounting Standards in Mexico: A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis (April 2, 2008). Available at SSRN: https://ssrn.com/abstract=1115865 or http://dx.doi.org/10.2139/ssrn.1115865

Gustavo A. Del Angel

Centro de Investigación y Docencia Económicas (CIDE) ( email )

Carretera Mexico-Toluca 3655
Col. Lomas de Santa Fe
Mexico City, Mexico 01210
Mexico

Stephen H. Haber

Stanford University - Hoover Institution and Political Science ( email )

Stanford, CA 94305
United States

Aldo Musacchio (Contact Author)

Brandeis University- International Business School ( email )

415 South Street MC 32
Waltham, MA 02454-9110
United States

National Bureau of Economic Research ( email )

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

HOME PAGE: http://www.nber.org/people/aldo_musacchio

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