This paper examines the important but not often discussed issue of accounting in central banks. It highlights the … bank accounting. In terms of balance sheet items, we discuss banknotes, shareholders' equity, gold, foreign exchange and …

macroeconomic benefits and would also provide a solid pension program that can enhance mobility. …

accounts. This would have macroeconomic benefits and provide a solid pension provision that can enhance mobility, instead of …

macroeconomic benefits and would also provide a solid pension program that can enhance mobility …

Accounting systems play a hidden but fundamental role as mode and instrument of representation, coordination and … organisation for the public sector and its specific public action. Therefore, financial and accounting reforms transform, implement … European Commission started a relevant project with the intention to create harmonised “European Public Sector Accounting …

accounting system and the imperative to inform also about resource consumption in the budget. In sharp contrast, the two … budget. The change process in all four countries was influenced by several contextual factors, such as cash-accounting …

’ remunerations and benefits; accounting for employees benefits provisioning; and measurement of public debt and deficit following …This article provides a theoretical view on European Public Sector Accounting Standards (EPSAS), focusing on … overarching accounting principles and models, as well as their consequences on the working and the very existence of public …

(SGDs) are presented, and the disclosed information on the extent to which climate-change related risks are integrated in …