Regulatory Alerts2013-07-30 | NASF-02Added · Updated
Accounting Manual for the Salvadoran Guarantee Fund
The Central Bank of El Salvador's Standards Committee mandates the Accounting Manual for the Salvadoran Guarantee Fund (FSG), establishing mandatory accounting standards, operational requirements, and a specific account coding system for the Fund. The document requires the FSG to maintain daily operational cuts, adhere to an accrual basis for transactions, and utilize a ten-digit account structure with validation rules to ensure consistency and quality in financial reporting. It defines the FSG's accounting principles, components of main line items, and the specific validation equations for capital, income, and future rights.
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