The key characteristics of financial reporting in the European system of Central Banks
Year of publication: |
2013
|
---|---|
Authors: | Ivanović, Valentina |
Published in: |
Journal of central banking theory and practice. - Podgorica, ISSN 1800-9581, ZDB-ID 2673361-4. - Vol. 2.2013, 3, p. 47-69
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Subject: | financial reporting | accounting rules | harmonization | the ECB | national central banks (NCBs) | the balance sheet | income statement | asymmetric approach | non-netting | provisioning | International Financial Reporting Standards (IFRS) | IFRS | Zentralbank | Central bank | EU-Staaten | EU countries | Geldpolitik | Monetary policy | Jahresabschluss | Financial statement | Bilanz | Balance sheet | Rechnungswesen | Accounting | Eurozone | Euro area | Bilanzierungsgrundsätze | Accounting standards |
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