Accounting and Internal Control Theory and Practice of Western Central Banks

Author: People's Bank of China Accounting and Finance
Publisher:
Publish Date: 2002-03-01
Features: This book is divided into three parts, mainly including Part I Central Bank Accounting System, Accounting System, Functions, and Accounting Cycle, Structure and Functions of Accounting Departments, Accounting Operations of Branches, Accounting Principles, Standards, and Policies, Foreign Exchange Operations – Major Accounting Issues, Internal Supervision and Internal Audit, Preparation of Financial Reports and Accounting Adjustments, Accounting Disclosure, Explanations, and Audit of Financial Reports, Management Accounting; Part II Improving Accounting Standards and Enhancing Financial Statement Transparency, Recent International Accounting Reform Issues, Objectives of Accounting Concepts and Standards, European Accounting Standards; Fourth Lecture Accounting Standards and Banks: European Experience, Principles of Recognition and Measurement, Issues of Recognition and Measurement, Transparency and Disclosure Issues of Dutch Reports, Risk Management and Standards, Financial Stability of Central Banks: Capital, Reserves, and Deposits, Financial Stability of Central Banks: Accounting Systems, Central Bank Profits and Efficiency, etc.