THE DEVELOPMENT of Accounting in NICARAGUA OVER PAST FIVE YEARS: An Analysis Modernization, International Convergence, and Financial Digitalization Nicaragua.

The Development of Accounting in Nicaragua Over the Past Five Years (2020-2025) analyzes the evolution of the accounting profession during a period marked by regulatory, technological, and economic changes. The book examines the adoption and consolidation of IFRS, the role of the Association of Certified Public Accountants in modernizing professional practice, and the challenges arising from regional accounting convergence. It also studies the impact of digital transformation on accounting processes, highlighting the expansion of financial information systems, electronic invoicing, digital auditing, and growing cybersecurity requirements. Furthermore, it highlights the role of accounting as a tool for fiscal transparency, governance, and economic development, especially for micro, small, and medium-sized enterprises, which form the backbone of the country's business sector. With an analytical and up-to-date approach, the book offers a clear overview of the advances and challenges that have shaped Nicaraguan accounting practice in recent years.