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Transparency in Central Bank Financial Statement Disclosures


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  • Kenneth Sullivan
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    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.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 00/186.

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    Length: 132
    Date of creation: 01 Nov 2000
    Date of revision:
    Handle: RePEc:imf:imfwpa:00/186

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    Postal: International Monetary Fund, Washington, DC USA
    Phone: (202) 623-7000
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    Keywords: Fiscal transparency; central bank; financial statements; financial instruments; financial assets; central banks; reserve bank; cash flows; currency risk; interest rate risk; cash flow; cash flow statement; financial system; financial markets; present value; future cash flows; net cash flows; financial sector; financial market; money market; hedging instruments; foreign exchange revaluation; currency revaluation; revaluation account; government debt; operating cash flows; bid bonds; money market deposits; exchange rate revaluation; international financial markets; derivative; financial institutions; hedging; hedges; derivative instruments; financial policies; hedge; hedge accounting; bonds; international standards; discounting; equity capital; reserve assets; current account; government bonds; currency composition; reserve management; cash flow models; performance bonds; financial structure; deposit insurance; moral hazard; reserve portfolio; derivative contracts; derivative instrument; cash flow statements; discounted cash flow; international financial system; derivative transactions; money market instruments; derivative financial instruments; debt obligations; revaluation accounts; international reserves; liquid asset;


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    Cited by:
    1. Peter Stella, 2002. "Central Bank Financial Strength, Transparency, and Policy Credibility," IMF Working Papers 02/137, International Monetary Fund.


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