Cover IMF Working Papers
Transparency in Central Bank Financial Statement Disclosures
Author:
Mr. Kenneth Sullivan
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Series:
IMF Working Papers
Volume/Issue:
Volume 2005: Issue 080
Language:
English
Publication Date:
01 Apr 2005
DOI:
https://doi.org/10.5089/9781451860993.001
ISBN:
9781451860993
ISSN:
1018-5941
Pages:
135
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
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund
Volume 2005: Issue 080