Transparency in Central Bank Financial Statement Disclosures

Kenneth Sullivan

No 2005/080, IMF Working Papers from International Monetary Fund

Abstract: 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.

Keywords: WP; cash flow statement; foreign currency; fair value; central bank financial statements; commercial bank; monetary policy; central bank; financial statements; disclosure; transparency; IAS; risk disclosure; income statement; cash position; asset portfolio; central bank circumstances; business reason; financial statement user; financial statement disclosure; cost information; New Zealand central bank bank operation; Currencies; Market risk; Central bank balance sheet; Global (search for similar items in EconPapers)
Pages: 135
Date: 2005-04-01
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Citations: View citations in EconPapers (3)

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