Transparency in Central Bank Financial Statement Disclosures

138 Pages Posted: 3 Mar 2006

See all articles by Kenneth Sullivan

Kenneth Sullivan

International Monetary Fund (IMF)

Multiple version iconThere are 2 versions of this paper

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

Sullivan, Kenneth, Transparency in Central Bank Financial Statement Disclosures (April 2005). IMF Working Paper No. 05/80, Available at SSRN: https://ssrn.com/abstract=888126

Kenneth Sullivan (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street NW
Washington, DC 20431
United States

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