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...
| Main Author: | |
|---|---|
| Format: | Report |
| Language: | English en_US |
| Published: |
World Bank, Washington, DC
2017
|
| Subjects: | |
| 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 |