Management accounting in services is organized by the administrator of the legal person either by using specific accounts or by the development of accounts from financial accounting, or with the aid of his own technical operational records. The list of management accounts is adjusted depending...

The policy focus on excessive leverage in the euro area has raised interest in developing comprehensive analytical approaches to better understand the interrelationship between leverage and deleveraging processes across economic agents. In particular, the interplay between government debt and...

The policy focus on excessive leverage in the euro area has raised interest in developing comprehensive analytical approaches to better understand the interrelationship between leverage and deleveraging processes across economic agents. In particular, the interplay between government debt and...