Transparency in Central Bank Financial Statement Disclosures
AbstractThe 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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Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 05/80.
Date of creation: 01 Apr 2005
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This paper has been announced in the following NEP Reports:
- NEP-ALL-2005-10-22 (All new papers)
- NEP-CBA-2005-10-22 (Central Banking)
- NEP-FIN-2005-10-22 (Finance)
- NEP-FMK-2005-10-22 (Financial Markets)
- NEP-MAC-2005-10-22 (Macroeconomics)
- NEP-MON-2005-10-22 (Monetary Economics)
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- Martin Mandel & Vladimír Zelenka, 2009. "Central bank Losses. An Economic and Accounting Perspective Using the Example of the Czech National Bank," Politická ekonomie, University of Economics, Prague, vol. 2009(6), pages 723-739.
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