The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Accounting for CBDCs: Policies, Issues, and Impact
Abstract
This chapter initially explores the implementation of CBDCs, especially the plausible accounting treatments—from the central bank's perspective as well as the commercial banks it would normally transact with. Both real and perceived issues are analyzed, with emphasis placed on how such barriers can be overcome. Furthermore, noteworthy historical occurrences which have recently impacted central banks are discussed, such as the 2007-08 financial crisis and the COVID-19 pandemic. As it did with accounting treatments for CBDCs, this work projects the impacts of such events onto the current CBDC implementation struggles in Western economies. Traditional political stances against the central bank's actions, such as its balance sheet expansion and intervention in free-market economies, are balanced against newly developing public attitudes about digital currencies—their potential role in settling transactions, government regulations and controls, security of personal data, and the like.
Related Content
|
Imen Hilali, Jamel Eddine Gharbi.
© 2026.
32 pages.
|
|
Thouraya Othman Hmidi.
© 2026.
18 pages.
|
|
Rupa Rathee, Monika Singh, Inderjeet Maurya.
© 2026.
24 pages.
|
|
Sihem ben Saad.
© 2026.
32 pages.
|
|
Hemant Gupta, Swarnava Sengupta, Mrinmoy Bhattacharjee, Sugandha Gajanan Ghadi.
© 2026.
16 pages.
|
|
Deepali Nilesh Pulekar, Pritesh Pradeep Somani, Vishwanathan Hariharan Iyer, Prachi Wani, Chinmoy Goswami.
© 2026.
36 pages.
|
|
A. S. Anurag, M. Johnpaul.
© 2026.
32 pages.
|
|
|