Transparency in Central Bank Financial Statement Disclosures

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 requirem...

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Bibliographic Details
Main Author: Sullivan, Kenneth
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2000
Series:IMF Working Papers
Subjects:
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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653 |a Finance, Public 
653 |a Public Administration 
653 |a Payment Systems 
653 |a Income 
653 |a Banks 
653 |a Finance 
653 |a Banks and banking 
653 |a Regimes 
653 |a Financial statements 
653 |a Personal income 
653 |a Public finance accounting 
653 |a Mortgages 
653 |a Personal Income, Wealth, and Their Distributions 
653 |a National accounts 
653 |a Money 
653 |a Standards 
653 |a Accounting 
653 |a Public Sector Accounting and Audits 
653 |a Currencies 
653 |a Macroeconomics 
653 |a Public financial management (PFM) 
653 |a Banking 
653 |a Accounting standards 
653 |a Financial reporting, financial statements 
653 |a Depository Institutions 
653 |a Government and the Monetary System 
653 |a Institutional Investors 
653 |a Pension Funds 
653 |a Monetary economics 
653 |a Financial Instruments 
653 |a Micro Finance Institutions 
653 |a Non-bank Financial Institutions 
653 |a Financial instruments 
653 |a Financial Institutions and Services: Other 
653 |a Banks and Banking 
653 |a Monetary Systems 
653 |a Money and Monetary Policy 
653 |a Finance: General 
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520 |a 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