Transition to IFRS 9 : Practical Guidance for the Foreign Reserves of Central Banks

Transition to IFRS 9 : Practical Guidance for the Foreign Reserves of Central Banks

This paper provides practical guidance to central banks on accounting practices for their foreign reserves, in connection with the transition from International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) to I...

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Bibliographic Details
Main Author: Ha, Yunjung S.
Format: Report
Language:English
en_US
Published: World Bank, Washington, DC 2017
Subjects:
BANKS
ACCOUNTS
FINANCE
FORIEGN RESERVES
CASH
IFRS
ACCOUNTING STANDARDS
Online Access:http://documents.worldbank.org/curated/en/540621497852272579/Transition-to-IFRS-9-practical-guidance-for-the-foreign-reserves-of-Central-Banks
http://hdl.handle.net/10986/27471

Internet

http://documents.worldbank.org/curated/en/540621497852272579/Transition-to-IFRS-9-practical-guidance-for-the-foreign-reserves-of-Central-Banks
http://hdl.handle.net/10986/27471

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