Proposed guidance for specific instruments by PSASB may have significant implications
Central banks face a small set of material challenges when adopting internationally generally accepted accounting principles as a reporting framework. These revolve around the functional, rather than profit-centred, objectives of central banks and the unique nature of some of the financial instruments they deal in when discharging their functions. These issues prompted the European System of Central Banks (ESCB) to develop its own set of accounting principles. Other central banks seeking to
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