Transparency in Central Bank Financial Statement Disclosures

November 1, 2000

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.

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

Keywords: accounting standard, Accounting standards, Asia and Pacific, cash flow, central bank, Currencies, disclosure, financial risk, financial statement user, financial statements, foreign currency, Global, IAS, interest rate, market price, Personal income, profit and loss account, transparency, WP

Pages:
132
Volume:
2000
DOI:
https://doi.org/10.5089/9781451859454.001
Issue:
186
Series:
Working Paper No. 2000/186
Stock No:
WPIEA1862000
ISBN:
9781451859454
ISSN:
1018-5941

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