The purchasing power's difference between currencies appears to trigger a person to make the decision of emigrating, but it does not look to be the only one. European Union enlargement, immigration policies, as well as different personal and/or psychological reasons, have modified migrations...

The first question that we ask ourselves in our article is whether the accounting of the central bank is supposed to respect the principles of internationally accepted standards (especially the International Financial Reporting Standards). We are looking for the basic differences in...