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Transparency in Central Bank Financial Statement Disclosures

Author

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  • Mr. Kenneth Sullivan

Abstract

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.

Suggested Citation

  • Mr. Kenneth Sullivan, 2000. "Transparency in Central Bank Financial Statement Disclosures," IMF Working Papers 2000/186, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2000/186
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    Cited by:

    1. Schobert, Franziska, 2006. "Linking financial soundness and independence of central banks--Central and Eastern Europe, Turkey and CIS countries," Research in International Business and Finance, Elsevier, vol. 20(2), pages 239-255, June.
    2. Mr. Peter Stella, 2002. "Central Bank Financial Strength, Transparency, and Policy Credibility," IMF Working Papers 2002/137, International Monetary Fund.

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