"Index" [2018] ELECD 341; in Conti-Brown, Peter; Lastra, M. Rosa (eds), "Research Handbook on Central Banking" (Edward Elgar Publishing, 2018) 555

Book Title: Research Handbook on Central Banking

Editor(s): Conti-Brown, Peter; Lastra, M. Rosa

Publisher: Edward Elgar Publishing

ISBN: 9781784719210

Section Title: Index

Number of pages: 24

Extract:

Index Abalkin, L 95 Abbassi, P 416 Abbott, K 335 Abdelal, R 105 Abuka, C 221 accountability central banks' policies 520­23, 530, 531­2, 533 European System of Central Banks (ESCB) 158, 159­60, 164, 171­4 lender of last resort (LOLR) 546­7 supervisory, and institutional path of central bank independence 299­300, 311­13 see also transparency accounting 314­32 assets 319­23, 326, 327 balance sheet 317­24, 331 bank notes as liabilities 318­19 bank reserves 330 brand/reputation as asset 323 central bank currency swaps (CBCS) 330­31 cost-based accounting 322 credit risks and equity financing 324 digital currency development 330 equity 323­4, 330 European System of Central Banks (ESCB) 160, 317, 322 exchange rate movements and foreign currency reserves 320, 328 expected loss approach to impairments 328 expenses 326­7 fair value accounting 322 financial instruments and their valuation 321­2 financial statements, reasons for 316­17 foreign currency reserves 320­21 future research 330­31 gold reserves 319­20 `helicopter money drop' policy 331 impairment issues 327­8 income generation 325­6 income recognition policy and profit distribution 328 income statement 324­9 incurred loss approach to impairments 327­8 inflation and currency values 320 intangibles 322­3 International Accounting Standards Board and IFRS accounting 316­17, 319, 320, 322, 328 negative equity 321, 324, 330 operating costs 325, 326­7 profit recognition and distribution 328­9 quantitative easing (QE) 330 realised gains and losses on foreign exchange 320­21 ...