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. - Centralna Banka Crne Gore (CBCG). - Vol. 2.2013, 2, p. 47-69
|
Publisher: |
Centralna Banka Crne Gore (CBCG) |
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) |
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