Bossone, Biagio; Costa, Massimo - In: Economics : the open-access, open-assessment journal 15 (2021) 1, pp. 43-59
This study analyzes the nature of money through the lens of the international principles of accounting and lays the … foundations of what it calls the accounting view of money (AVM). Using international accounting principles, the AVM argues that … financial statements of the issuing institutions, clarifies what the different accounting treatments imply for a correct …
