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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 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 Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 05/80.

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    Length: 135
    Date of creation: 01 Apr 2005
    Date of revision:
    Handle: RePEc:imf:imfwpa:05/80

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    Postal: International Monetary Fund, Washington, DC USA
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    Keywords: Bank accounting; central bank; financial statements; financial instruments; financial assets; central banks; cash flows; currency risk; cash flow statement; hedge; cash flow; interest rate risk; derivative; hedge accounting; hedging; reserve bank; present value; future cash flows; hedges; financial institutions; financial markets; financial system; financial policies; derivative instruments; hedging instrument; financial market; hedging instruments; cash flow statements; international standards; net cash flows; financial sector; derivative financial instruments; money market; government debt; bonds; effective interest rate; money market deposits; exchange rate revaluation; derivative contract; cash flow analysis; performance bonds; derivative instrument; reserve assets; discount rate; bid bonds; discounted cash flow; international financial markets; liquid asset; balance of payments; revaluation account; financial structure; revaluation accounts; moral hazard; international financial system; international reserves; reserve portfolio; foreign exchange revaluation; equity capital; financial systems; currency revaluation; discounted cash flow analysis; macro hedge; deposit insurance; currency composition;

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    Cited by:
    1. 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, University of Economics, Prague, vol. 2009(6), pages 723-739.


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