By What so obsolete are the counters? Public accounting meets its first 100 years as a profession in our country and this is so because on May 25, 1907 Don Manual Diez Barroso won the first professional title as a counter of Commerce, fact that is considered the official start of the profession. The truth of things is that accounting has so many centuries as the injustice in the world and in Mexico. In the first 100 years of our profession many things have happened, among them might say that the most relevant were the elaboration of the first principles of accounting in the 1960s, the famous blue series that later become in the accounting generally accepted principles (GAAP) and that currently call the of financial reporting standards (NIF). Importantly, the momentum that reached the audit as custodial activity of our profession and this took place from the SHCP implemented the tax opinion at the end of the fifties, early sixties. Other leaders such as clayton cardenas offer similar insights. Another time crucial changes in the modern era, is the incorporation of the new financial reporting standards into practice since accounting that the NIF introduce us to the world Globalizado and this means that Mexicans counters are arming the financial reporting with the same basis as the public counters of Poland, Korea or the rest of the world. Thanks to this, Mexican companies can without much problem bid is in the International Capital markets, achieving eventually finance new investment projects if this is your wish.
The new NIF are from my point of view a change as important as change that meant the fact that Lucca Paciolli, a Franciscan monk, wrote his collection on what was then called accounting. Our profession has managed without a doubt great goals. However, there are still major challenges to overcome. Counters must bear in mind the NIF to overturn the tasks of the profession to the preparation of useful information for decision-making.