中央银行核算金融工具的会计政策国际经验研究--以美联储为例

Research on International Experience of Central Bank's Financial Instruments Accounting Policy

自20世纪80年代起,适用于商业领域的金融工具会计政策一直是国际会计界致力研究的课题。中央银行作为不同于商业银行的特殊金融机构,单独有一套适用自身的会计政策。本文将以美联储为例,研究中央银行对金融工具进行会计核算的国际经验。

Since 1980s,financial instruments accounting policy applying to business is the important issues ofthe international accounting profession. As a special financial institution,central bank has its own accounting policy.This paper studies the international experience of central bank’s financial instruments accounting policy in the case ofthe Federal Reserve Bank.