Transparency in Central Bank Financial Statement Disclosures

Author/Editor:

Kenneth Sullivan

Publication Date:

April 1, 2005

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 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. 2005/080

Subject:

English

Publication Date:

April 1, 2005

ISBN/ISSN:

9781451860993/1018-5941

Stock No:

WPIEA2005080

Pages:

135

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