CEMLA - Assessment of the application of the international accounting standards to central banks

Assessment of the application of the international accounting standards to central banks

Prepared by: Central Bank Accounting and Budgeting Aspects Committee
June 2007


[Mrt: a must read - pg.: 6 a section: "2. Is gold a financial instrument or stock of merchandise?"]

Source: http://www.cemla.org/gruposdetrabajo/contabilidad/AccountingStandards2010.pdf