In today’s global economy, Mexico is considered to be an emerging market economy. As such, accounting measurement and disclosure practices are constantly evolving in order to meet the demands of the changing economic environment. Recent improvements in accounting measurement and disclosure practices in Mexico have been largely driven by international organizations such as the International Accounting Standards Board (IASB) and the Organization for Economic Co-operation and Development (OECD). These organizations have helped to develop a set of standards that help ensure transparency and consistency across all participating countries. This article will explore some of these recent developments in Mexico’s accounting measurement and disclosure practices among other emerging market economies.
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