Related material:
Transparency at the IMF--A Factsheet
Working Papers in full text
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
All
Other research-related activities and publications of the IMF can be found at IMF Research
|
Free Email Notification
Receive emails when we post new
items of interest to you.
Subscribe or
Modify your profile
|
|
|
|
Transparency in Central Bank Financial Statement Disclosures
|
Author/Editor: |
Sullivan, Kenneth |
| Authorized for Distribution: |
April 1, 2005 |
|
Electronic Access: |
Free Full Text (PDF file size is 1,173KB)
Use the free Adobe Acrobat Reader to view this PDF file.
|
|
|
|
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 the introduction of safeguards assessments have increased emphasis on transparency of the disclosures made in central bank financial statements. This paper, which updates WP/00/186, looks at the disclosure requirements for central banks under International Financial Reporting Standards and provides practical guidance for those responsible for preparing central bank financial statements.
|
|
|
|
Series: |
Working Paper No. 05/80 |
|
Subject(s): |
Central banks | Transparency | Bank accounting |
|
Author's keyword(s): |
Central Bank | financial statements | disclosure | transparency | IAS |
|
|
|
|
| |
Published: |
|
April 1, 2005 |
|
|
|
|
| |
ISBN/ISSN: |
|
1934-7073 |
|
Format: |
|
Paper |
| |
Stock No: |
|
WPIEA2005080 |
|
Pages: |
|
135 |
| |
Price: |
|
US$15.00
|
|
|
|
|
|
|
