ECB article explains Eurosystem financial reporting

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An article in the April Monthly Bulletin from the European Central Bank (ECB) describes the financial reporting and accounting principles in place in the Eurosystem.

Public interest in the Eurosystem's financial statements has grown, particularly since the global financial crisis, says the report.

Stressing the need for transparency, the article also outlines the accounting principles and rules in place and describes recent developments in this area.

The Eurosystem's framework "emphasises the

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