A spotlight on IPSAS Draft 69

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

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact [email protected] or view our subscription options here: http://subscriptions.centralbanking.com/subscribe

You are currently unable to copy this content. Please contact [email protected] to find out more.

To continue reading...

You need to sign in to use this feature. If you don’t have a Central Banking account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here: