{"id":580,"date":"2025-08-27T18:33:28","date_gmt":"2025-08-27T18:33:28","guid":{"rendered":"https:\/\/cfo-ready.com\/?p=580"},"modified":"2025-08-27T18:33:30","modified_gmt":"2025-08-27T18:33:30","slug":"serie-c-nif","status":"publish","type":"post","link":"https:\/\/cfo-ready.com\/en\/serie-c-nif\/","title":{"rendered":"NIF C Series: Standards applicable to specific concepts in financial statements"},"content":{"rendered":"<p>The <strong>Series C of the Financial Reporting Standards (NIF)<\/strong> issued by the CINIF regulates the recognition, valuation, presentation and disclosure of the <strong>specific elements<\/strong> of the financial statements: assets, liabilities, capital and particular transactions.<\/p>\n\n\n\n<p>While Series A and B establish the conceptual framework and general rules, Series C details how specific items such as cash, inventory, property, accounts receivable, provisions, financial instruments, and others should be managed.<\/p>\n\n\n\n<p>Below I share with you the complete list of the <strong>22 NIFs that make up Series C<\/strong>, with its description and link (which you can link to an individual article for each rule on your blog).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">List of NIF Series C<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"\">NIF C-1: Cash and cash equivalents<\/a><\/strong><br>Defines which items comprise cash and cash equivalents, as well as their presentation in the statement of financial position.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-2: Investment in financial instruments<\/a><\/strong><br>Establishes how to recognize and value investments in temporary or permanent financial instruments.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-3: Accounts receivable<\/a><\/strong><br>Regulates the initial recognition, subsequent valuation and estimates for uncollectible accounts.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-4: Inventories<\/a><\/strong><br>Establishes rules for acquisition costs, valuation methods, and inventory impairment.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-5: Advance payments<\/a><\/strong><br>Defines how to record and amortize payments made before receiving the good or service.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-6: Property, plant and equipment<\/a><\/strong><br>Regulates the acquisition, depreciation, revaluation and disposal of fixed assets.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-7: Investments in associates, joint ventures and other permanent investments<\/a><\/strong><br>Explains how to recognize and present long-term strategic investments.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-8: Intangible assets<\/a><\/strong><br>Includes patents, licenses, trademarks, and technological development. Establishes recognition and amortization criteria.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-9: Provisions, contingencies and commitments<\/a><\/strong><br>Defines when a probable liability or a relevant contingency should be recognized.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-10: Derivative financial instruments and hedging relationships<\/a><\/strong><br>Addresses the accounting for derivatives and the rules for designating accounting hedges.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-11: Shareholders&#039; Equity<\/a><\/strong><br>Establishes the presentation of contributions, retained earnings and other equity items.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-12: Financial instruments with characteristics of both liabilities and capital<\/a><\/strong><br>Explains how to classify hybrid instruments that have elements of debt and equity.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-13: Related parties<\/a><\/strong><br>Regulates the disclosure of transactions between related parties, ensuring transparency.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-14: Transfer and derecognition of financial assets<\/a><\/strong><br>Indicates when and how to write off financial assets from the balance sheet.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-15: Impairment of long-lived assets and their disposal<\/a><\/strong><br>Defines impairment tests and write-offs of non-current assets.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-16: Impairment of financial instruments receivable<\/a><\/strong><br>Introduces the expected loss model for accounts receivable and loans.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-17: Investment Properties<\/a><\/strong><br>Regulates the recognition of properties held to generate income or capital gains.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-18: Obligations associated with the retirement of long-lived assets<\/a><\/strong><br>Addresses provisions and costs associated with the decommissioning or retirement of assets.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-19: Financial instruments payable<\/a><\/strong><br>Defines how to classify and value financial liabilities, including interest and discounts.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-20: Financial instruments for collecting principal and interest<\/a><\/strong><br>Explains specific rules for financial assets under a contractual collection business model.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-21: Joint Control Agreements<\/a><\/strong><br>Regulates how to recognize transactions or entities under shared agreements between two or more parties.<\/li>\n\n\n\n<li><strong><a href=\"\">NIF C-22: Cryptocurrencies<\/a><\/strong><br>Recent standard defining the recognition, valuation, and disclosure of cryptoassets in financial statements.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>The <strong>Series C of the NIF<\/strong> It is the technical heart of financial accounting in Mexico: it translates the conceptual framework into clear rules for each item in the financial statements.<\/p>\n\n\n\n<p>In this blog we will be publishing a detailed analysis of <strong>each of the NIF C-1 to C-22<\/strong>, with practical examples and their impact on business management.<\/p>\n\n\n\n<p>This way, you can review everything from a general overview to the specific application of each rule.<\/p>","protected":false},"excerpt":{"rendered":"<p>La Serie C de las Normas de Informaci\u00f3n Financiera (NIF) emitidas por el CINIF regula el reconocimiento, valuaci\u00f3n, presentaci\u00f3n y revelaci\u00f3n de los elementos espec\u00edficos de los estados financieros: activos, pasivos, capital y transacciones particulares. Mientras las Series A y B establecen el marco conceptual y las normas generales, la Serie C baja al detalle [&hellip;]<\/p>","protected":false},"author":2,"featured_media":167,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[69],"tags":[390,392,389,391],"class_list":["post-580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nif","tag-nif-particulares","tag-normas-conceptos-especificos-de-los-estados-financieros","tag-serie-c-de-las-nif","tag-series-c"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Serie C de la NIF<\/title>\n<meta name=\"description\" content=\"Explora la Serie C de las Normas de Informaci\u00f3n Financiera (NIF) en M\u00e9xico: gu\u00eda completa de las NIF C-1 a C-22 con 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