Introduction
The process of accounting harmonization in Mexico has had a significant change in how to present financial information. This process involved the restructuring and homogeneity of the accounting standards and procedures of accounting whose purpose is accountability. The recording of transactions and financial information generated by the government accounting systems, with specific characteristics and regulations, seeking to accomplish with the principal attributes of accountability (Olais, 2013); the expectation is aligned in a single accounting system assets, liabilities, and equity based in public sector accounting standards.