Transparency in Central Bank Financial Statement Disclosures

Author/Editor:

Kenneth Sullivan

Publication Date:

November 1, 2000

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

The IMF’s development of the code of good practices on transparency in monetary and financial policies and introduction of safeguard assessments has increased the importance of the transparency of the disclosures found in central bank financial statements. This study looks at the disclosure requirements for central banks under International Accounting Standards and provides practical guidance for those responsible for preparing central bank financial statements.

Series:

Working Paper No. 2000/186

Subject:

Accounting standards Banking Currencies Financial instruments Financial statements Money National accounts Personal income Public financial management (PFM)

English

Publication Date:

November 1, 2000

ISBN/ISSN:

9781451859454/1018-5941

Stock No:

WPIEA1862000

Pages:

132

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