{"id":48105,"date":"2023-01-25T12:28:49","date_gmt":"2023-01-25T18:28:49","guid":{"rendered":"https:\/\/ldm.gob.mx\/transparencia\/?page_id=48105"},"modified":"2026-07-06T16:20:36","modified_gmt":"2026-07-06T22:20:36","slug":"armonizacion-contable","status":"publish","type":"page","link":"https:\/\/ldm.gob.mx\/transparencia\/armonizacion-contable\/","title":{"rendered":"Armonizaci\u00f3n contable"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"48105\" class=\"elementor elementor-48105\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9a90595 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9a90595\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1b1d92\" data-id=\"d1b1d92\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4e9a45 elementor-widget elementor-widget-text-editor\" data-id=\"c4e9a45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><img decoding=\"async\" class=\"alignnone wp-image-67899\" src=\"https:\/\/ldm.gob.mx\/transparencia\/wp-content\/uploads\/2024\/10\/contab-300x300.png\" alt=\"\" width=\"64\" height=\"64\" srcset=\"https:\/\/ldm.gob.mx\/transparencia\/wp-content\/uploads\/2024\/10\/contab-300x300.png 300w, https:\/\/ldm.gob.mx\/transparencia\/wp-content\/uploads\/2024\/10\/contab-150x150.png 150w, https:\/\/ldm.gob.mx\/transparencia\/wp-content\/uploads\/2024\/10\/contab-500x500.png 500w, https:\/\/ldm.gob.mx\/transparencia\/wp-content\/uploads\/2024\/10\/contab.png 512w\" sizes=\"(max-width: 64px) 100vw, 64px\" \/>\u00a0 Armonizaci\u00f3n Contable<\/strong> se refiere a la obligatoriedad que tienen las entidades de gobierno en M\u00e9xico para contabilizar y emitir informaci\u00f3n financiera conforme a la Ley General de Contabilidad Gubernamental (LGCG), de tal forma que pueda ser consolidada, comparada e interpretada bajo criterios homog\u00e9neos. La LGCG es de observancia obligatoria.<\/p><table border=\"0\" cellspacing=\"2\"><tbody><tr><td align=\"left\" valign=\"top\"><p><b><a href=\"https:\/\/www.diputados.gob.mx\/LeyesBiblio\/ref\/lgcg.htm\"><span style=\"color: #000000; font-family: Verdana; font-size: small;\">LEY General de Contabilidad Gubernamental<\/span><\/a><\/b><\/p><p><span style=\"font-family: Verdana; font-size: small;\">DOF 31\/12\/2008<br \/><\/span><b><span style=\"color: #cc3300; font-family: Verdana; font-size: small;\">Nueva reforma<\/span><\/b><\/p><\/td><td align=\"center\" valign=\"top\" width=\"18%\"><span style=\"font-family: Verdana; font-size: small;\">DOF 16\/07\/2025<\/span><\/td><td valign=\"top\" width=\"27%\"><p align=\"center\"><a href=\"https:\/\/www.diputados.gob.mx\/LeyesBiblio\/pdf\/LGCG.pdf\"><img decoding=\"async\" class=\"alignnone wp-image-84542 size-full\" src=\"https:\/\/ldm.gob.mx\/transparencia\/wp-content\/uploads\/2026\/07\/pdf.png\" alt=\"\" width=\"32\" height=\"32\" \/><\/a>\u00a0\u00a0<a href=\"https:\/\/www.diputados.gob.mx\/LeyesBiblio\/doc\/LGCG.doc\"><img decoding=\"async\" class=\"alignnone wp-image-84543 size-full\" src=\"https:\/\/ldm.gob.mx\/transparencia\/wp-content\/uploads\/2026\/07\/doc.png\" alt=\"\" width=\"32\" height=\"32\" \/><\/a> <a href=\"https:\/\/www.diputados.gob.mx\/LeyesBiblio\/pdf_mov\/Ley_General_de_Contabilidad_Gubernamental.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-84544 size-full\" src=\"https:\/\/ldm.gob.mx\/transparencia\/wp-content\/uploads\/2026\/07\/android_ios.png\" alt=\"\" width=\"32\" height=\"32\" \/><\/a><\/p><\/td><\/tr><\/tbody><\/table><p>Art\u00edculo 4. LGCG &#8211;\u00a0 Para efectos de esta Ley se entender\u00e1 por:<br \/>Armonizaci\u00f3n: la revisi\u00f3n, reestructuraci\u00f3n y compatibilizaci\u00f3n de los modelos contables vigentes a nivel nacional, a partir de la adecuaci\u00f3n y fortalecimiento de las disposiciones jur\u00eddicas que las rigen, de los procedimientos para el registro de las operaciones, de la informaci\u00f3n que deben generar los sistemas de contabilidad.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e22e5be elementor-widget elementor-widget-wpfd_choose_category\" data-id=\"e22e5be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wpfd_choose_category.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"wpfd-elementor-category\" class=\"wpfd-elementor-category\">\t\t<div class=\"afdm-fe-explorer\" \n\t\t\tid=\"afdm-fe-7366be54-4538-4e01-bd22-e89be3241e7f\" \n\t\t\tdata-category=\"3587\" \n\t\t\tdata-show-tree=\"yes\" \n\t\t\tdata-show-search=\"yes\"\n\t\t\tdata-view=\"tree\"\n\t\t\tstyle=\"--afdm-fe-primary: #4f46e5; --afdm-fe-text: #374151; --afdm-fe-font-size: 14px;\">\n\t\t\t\n\t\t\t<div class=\"afdm-fe-navbar\">\n\t\t\t\t<!-- Migas de pan (Breadcrumbs) -->\n\t\t\t\t<div class=\"afdm-fe-breadcrumb\">\n\t\t\t\t\t<!-- Rellenado din\u00e1mico por JS -->\n\t\t\t\t<\/div>\n\n\t\t\t\t<!-- Buscador -->\n\t\t\t\t\t\t\t\t\t<div class=\"afdm-fe-search\">\n\t\t\t\t\t\t<span class=\"afdm-fe-search-icon\">\ud83d\udd0d<\/span>\n\t\t\t\t\t\t<input type=\"text\" class=\"afdm-fe-search-input\" placeholder=\"Buscar archivos...\" \/>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"afdm-fe-layout\">\n\t\t\t\t<!-- Sidebar (\u00c1rbol) -->\n\t\t\t\t\t\t\t\t\t<aside class=\"afdm-fe-sidebar\">\n\t\t\t\t\t\t<h3>Categor\u00edas<\/h3>\n\t\t\t\t\t\t<ul class=\"afdm-fe-tree\">\n\t\t\t\t\t\t\t<!-- Rellenado din\u00e1mico por JS -->\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t<\/aside>\n\t\t\t\t\n\t\t\t\t<!-- Listado de Archivos -->\n\t\t\t\t<main class=\"afdm-fe-main\">\n\t\t\t\t\t<div class=\"afdm-fe-loader\" style=\"display:none;\">\n\t\t\t\t\t\t<div class=\"afdm-fe-spinner\"><\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<!-- Contenedor para la descripci\u00f3n enriquecida de la categor\u00eda (opcional) -->\n\t\t\t\t\t<div class=\"afdm-fe-rich-description\" id=\"afdm-fe-rich-description\" style=\"display:none; margin-bottom: 20px; padding: 16px 20px; background: #f8fafc; border: 1px solid #e2e8f0; border-radius: 6px;\">\n\t\t\t\t\t\t<!-- Rellenado din\u00e1mico por JS cuando la categor\u00eda activa tiene enable_rich_description = 1 -->\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"afdm-fe-files-list\">\n\t\t\t\t\t\t<!-- Rellenado din\u00e1mico por JS -->\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/main>\n\t\t\t<\/div>\n\n\t\t\t<!-- Modal de Previsualizaci\u00f3n de Archivos Frontend -->\n\t\t\t<div class=\"afdm-modal\" id=\"afdm-fe-preview-modal\" style=\"display:none; position: fixed; top:0; left:0; width:100%; height:100%; background:rgba(0,0,0,0.6); align-items:center; justify-content:center; z-index:999999;\">\n\t\t\t\t<div class=\"afdm-modal-content\" style=\"background:#fff; padding:20px; border-radius:8px; width:90%; max-width:800px; position:relative; box-shadow: 0 5px 15px rgba(0,0,0,0.3); display:flex; flex-direction:column;\">\n\t\t\t\t\t<button class=\"afdm-modal-close\" type=\"button\" style=\"position:absolute; top:15px; right:15px; background:none; border:none; font-size:20px; cursor:pointer;\" onclick=\"this.closest('#afdm-fe-preview-modal').style.display='none'\">\u00d7<\/button>\n\t\t\t\t\t<h3 class=\"afdm-modal-title\" id=\"afdm-fe-preview-title\" style=\"margin-top:0; margin-bottom:15px;\">Previsualizar<\/h3>\n\t\t\t\t\t<div id=\"afdm-fe-preview-body\" style=\"display:flex; justify-content:center; align-items:center; min-height:200px; max-height:500px; overflow:auto;\">\n\t\t\t\t\t\t<!-- Rellenado din\u00e1mico -->\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-449f5eb e-flex e-con-boxed e-con e-parent\" data-id=\"449f5eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 Armonizaci\u00f3n Contable se refiere a la obligatoriedad que tienen las entidades de gobierno en M\u00e9xico para contabilizar y emitir informaci\u00f3n financiera conforme a la Ley General de Contabilidad Gubernamental (LGCG), de tal forma que pueda ser consolidada, comparada e interpretada bajo criterios homog\u00e9neos. La LGCG es de observancia obligatoria. LEY General de Contabilidad Gubernamental [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-48105","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/ldm.gob.mx\/transparencia\/wp-json\/wp\/v2\/pages\/48105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ldm.gob.mx\/transparencia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ldm.gob.mx\/transparencia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ldm.gob.mx\/transparencia\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/ldm.gob.mx\/transparencia\/wp-json\/wp\/v2\/comments?post=48105"}],"version-history":[{"count":0,"href":"https:\/\/ldm.gob.mx\/transparencia\/wp-json\/wp\/v2\/pages\/48105\/revisions"}],"wp:attachment":[{"href":"https:\/\/ldm.gob.mx\/transparencia\/wp-json\/wp\/v2\/media?parent=48105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}