1945

The compilation of national accounts in Nicaragua is the responsibility of the National Accounts Department, which is part of the Office of Economic Studies of the Central Bank of Nicaragua (CBN). Estimates are made annually and are published in current and constant terms three months after the end of the reference year. Final figures are published two years later, mainly because many companies close accounts at the end of the fiscal year. In the particular case of Nicaragua, the fiscal year is from July to June of the following year, which delays the submission of financial statements and the completion of annual survey forms. For example, final figures for 2004, preliminary figures for 2005 and estimated figures for 2006 were contained in the 2006 annual report, published in March 2007.

Related Subject(s): Economic and Social Development
Countries: Nicaragua
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