Mexican GAAP, Norm B-4 “Statement of Changes in Stockholders Equity”

This norm is affective for corporations that started operations as of January 1, 2013.

Main Characteristics:

A requirement of presenting information separately with the body of the Statement of Changes in Stockholders Equity”:

a) A reconciliation between the starting and ending balances of the concepts conforming the Stockholders Equity accounts.;

b) If applicable, any adjustment for changes and corrections in accounting and in the beginning balances, for the accounts conforming equity;

c) Presentation in a separate manner each of the stockholders movements relating to their invested in the entity;

d) Movements relating to Capital Reserves;

e) Integral Result, should be added to a single line item, but adding all the items that conform this gain or loss, as well as other Integral results, and other entity participation.

Convergence with international Norms of Financial Information:

This norm is in convergence with norm NIC 1, Presentation of Financial Statements, relating to Statement to Changes in Stockholders Equity.

We are at your service to attend any matter regarding the present, and should you require revise this matter specifically to your situation.


MSST Consulting Limited Liability Partnership

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