Transparency in Central Bank Financial Statement Disclosures
138 Pages Posted: 3 Mar 2006
There are 2 versions of this paper
Transparency in Central Bank Financial Statement Disclosures
Transparency in Central Bank Financial Statement Disclosures
Date Written: April 2005
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.
Keywords: central bank, financial statements, disclosure, transparency, IAS
JEL Classification: G29
Suggested Citation: Suggested Citation
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