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Higher and Intermediate 2 Accounting

Higher and Intermediate Accounting offers a comprehensive coursebook for the examinationas of the same name offered by the Scottish Qualifications Authority, but will also be suitable for students undertaking NQ courses in business and administration where Financial and Management Accounting are integral parts of the course. Full answers, including worked examples are provided to all questions, which will allow students to understand where extra marks may be gained in the final examination.

Higher and Intermediate Accounting offers a comprehensive coursebook for the examinationas of the same name offered by the Scottish Qualifications Authority, but will also be suitable for students undertaking NQ courses in business and ...

Central Bank Reserve Management

New Trends, from Liquidity to Return

This book addresses the welfare gains and costs of accumulating foreign exchange reserves and the implications for the functioning of the global financial system. The tremendous growth of central bank reserves has led to an increased focus on raising returns in addition to the traditional preference central banks have for maintaining liquid portfolios. Issues such as asset and currency diversification, the impact of new accounting rules and the profit distribution agreements with the government are analysed, adding new insights to the current debate on the optimal size of central bank reserves. This book brings together a wide range of experts from central banks, investment banks and the academic community.

The obligor is the Treasury in the former case and both the Treasury and the
Bangko Sentral in the latter case. Another exception among monetary authorities
is Hong Kong, where only a small fraction of reserves are financed with
Exchange ...