CEMLA = The CEMLA is the regional association of Latin American and Caribbean central banks. Its main objective since 1952 is cooperation amongst its members in order to promote a better knowledge of monetary and financial topics in the region.
Reserve Assets and Reserve Asset Transactions.
"This work purports to be a contribution to the analysis of some accounts
comprising the caption of International Reserves and their most characteristic
transactions to try to reach a consensus on future technical accounting
recommendations on this subject.
Toward this end, the accounting caption will be presented, as well as the most
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