Regulatory Alerts2025-12-17 | NCF-14Accounting Manual for the Deposit Guarantee Institute
The Central Bank of Reserve of El Salvador's Standards Committee has issued the Accounting Manual for the Deposit Guarantee Institute, establishing uniform accounting standards and financial reporting requirements. The manual mandates the use of specific account catalogs, internal controls, and the preparation of financial statements in accordance with International Financial Reporting Standards. It further defines strict deadlines for monthly and annual submissions to the Financial System Superintendence and outlines procedures for system approval and regulatory compliance.
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