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Transparency in Central Bank Financial Statement Disclosures

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  • Kenneth Sullivan

Abstract

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.

Suggested Citation

  • Kenneth Sullivan, 2005. "Transparency in Central Bank Financial Statement Disclosures," IMF Working Papers 05/80, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:05/80
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    Cited by:

    1. Martin Mandel & Vladimír Zelenka, 2009. "Ztráta centrální banky - účetní a ekonomický pohled na příkladě České národní banky
      [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.
    2. Studener, Werner & Merriman, Niall & Karakitsos, Polychronis & Bunea, Daniela, 2016. "Profit distribution and loss coverage rules for central banks," Occasional Paper Series 169, European Central Bank.
    3. World Bank, 2016. "Applying IFRS 9 to Central Banks Foreign Reserves," World Bank Other Operational Studies 23770, The World Bank.

    More about this item

    Keywords

    Financial statements; Central banks; Transparency; central bank; disclosure; IAS; balance sheet; interest; financial assets; Financial Institutions and Services: Other;

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