Juan Martin Gudiño Casillas
Audit and Assurance Partner
The Law on Financial Discipline of Federal Entities and Municipalities (LDF) was published in 2016. It emerged with the purpose of establishing the general criteria of financial responsibility that will govern the Federal and Municipal Entities, as well as their respective public entities, for the sustainable management of public finances. Compliance with the obligations arising from this law is closely related to national accounting harmonization, since certain reports should be issued based on harmonized accounting information.
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Juan Martin Gudiño Casillas