CONSEJO MEXICANO DE

NORMAS DE INFORMACIÓN
FINANCIERA, A.C. (CINIF)

*GABRIELA VILLA BAS TIDA

* J UA N J OS É ES TR A DA R EY N A
*Y ES ICA VELAZQUEZ GUADARRAMA
 El Consejo Mexicano de Normas de Información Financiera, A.C. (CINIF), It
is an independent agency in patrimony and operation, responsible for the
acceptance of the NIF that arises from a formal process of auscultation
which performs, open to the observation and active participation of all
those interested in financial information, whose associates are:
Consejo Mexicano de • Association of Banks of Mexico,
Normas de Información • Stock Brokers

Financiera, A.C. (CINIF) • Mexican Insurance Institutions

• National of Faculties
• Accounting and Administration Schools
• Bank of Mexico
• Mexican stock exchange
OBJECTIVE:
• His objective is to develop
the Financial Information
Standards (NIF), with
independence, transparency,
objectivity and reliability that
are useful to companies and
users of the financial
information they issue.
 • The NIF (Normas de Información Financiera) include a
set of general concepts and particular norms that regulate
the preparation and presentation of the information
contained in the financial statements and that are accepted in
¿WHAT ARE THE a generalized way in a specific place and date.
• They structure the accounting theory, establishing the limits
NIF’S? and operating conditions of the accounting information
system. They serve as a regulatory framework for the
issuance of financial statements, making the process of
preparing and presenting financial information on economic
entities more efficient, thereby avoiding or reducing, as far as
possible, discrepancies in criteria.
NIF A Conceptual framework

THE NIFS ARE

Standars applicables to finance
NIF B balance in their group.

Standars applicables to specific

GROUPED
NIF C topics of finance balance.
AS
Standars applicables to problems
FOLLOWS:
NIF D in results determining.

Standars applicables to special

NIF E activities of diferent sectors
 Define the structure of the NIFs and establish
NIF A Conceptual framework. the focus on the development of the
Conceptual Framework.

Establish particular rules for

Standars applicables to finance balance in
NIF B presentation and disclosure of
their group.
accounting changes and bug fixes.
NIFS:

Establish standards for evaluation,

Standars applicables to specific topics of presentation and disclosure of the
NIF C
finance balance. items that make up the cash and
cash equivalents item.

To establish the norms for the

Standars applicables to problems in results valuation, presentation and disclosure
NIF D
determining. of the income of the revenues that
arise from contracts with clients.

Establish the accounting treatment of

Standars applicables to special activities of the transformation of biological assets
NIF E
diferent sectors in the administration of agricultural
activities.
• Fuentes
• http://www.cncp.com.mx/que-son-las-normas-de-informacion-financiera/
• http://imcp.org.mx/publicaciones/empresario-las-normas-informacion-financiera-4-abril-2017/
• https://www.gob.mx/cms/uploads/attachment/file/82026/MANUAL_7_13.pdf