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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)
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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 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
 
English  
    Published:   April 1, 2005        
    ISBN/ISSN:   1934-7073   Format:   Paper
    Stock No:   WPIEA2005080   Pages:   135
    Price:   US$15.00
       
     
Please address any questions about this title to publications@imf.org.