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Bank Accounting Standards in Mexico. A layman’s guide to changes 10 years after the 1995 bank crisis

Author

Listed:
  • Gustavo A. Del Angel

    (Centro de Investigación y Docencia Económica, Carr. Mexico)

  • Stephen Haber

    (Stanford University - Department of Political Science)

  • Aldo Musacchio

    (Harvard Business School, Business, Government and the International Economy Unit)

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

  • Gustavo A. Del Angel & Stephen Haber & Aldo Musacchio, 2008. "Bank Accounting Standards in Mexico. A layman’s guide to changes 10 years after the 1995 bank crisis," Harvard Business School Working Papers 08-090, Harvard Business School.
    • Handle: RePEc:hbs:wpaper:08-090
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    File URL: http://www.hbs.edu/research/pdf/08-090.pdf
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    References listed on IDEAS

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    1. anonymous, 2003. "Capital standards for banks: the evolving Basel Accord," Federal Reserve Bulletin, Board of Governors of the Federal Reserve System (U.S.), issue Sep, pages 395-405.
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    Cited by:

    1. Barros, Carlos Pestana & Williams, Jonathan, 2013. "The random parameters stochastic frontier cost function and the effectiveness of public policy: Evidence from bank restructuring in Mexico," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 98-108.
    2. Shanti Chakravarty & Jonathan Williams, 2013. "Privatisation of Banks in Mexico and the Tequila Crisis," Working Papers 13012, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
    3. Hazera, Alejandro & Quirvan, Carmen & Triki, Anis, 2017. "Too big to fail and bank loan accounting in developing nations: Evidence from the Mexican financial crisis," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 109-118.

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