Transparency in central bank financial statement disclosures
By: edited by Kenneth Sullivan.
Contributors: Sullivan, Kenneth H., 1922-; International Monetary Fund. Monetary and Financial Systems Dept.
Series: IMF working paper -- WP/05/80
Publisher: International Monetary Fund, Monetary and Financial Systems Dept.
Published: 2005
Place of publication: [Washington, D.C.]
Language: eng
Number of pages: 137
Subjects: Banks and banking, Central -- Accounting.; Banks and banking, Central -- State supervision.; Financial statements -- Standards.; Accounting -- Standards.; Disclosure of information.; Monetary policy.
Description: 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.
Notes: "April 2005."

Includes bibliographical references (p. 132-137).

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