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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.

Accounting --- Banks and Banking --- Finance: General --- Money and Monetary Policy --- Financial Institutions and Services: Other --- Pension Funds --- Non-bank Financial Institutions --- Financial Instruments --- Institutional Investors --- Public Administration --- Public Sector Accounting and Audits --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Monetary Systems --- Standards --- Regimes --- Government and the Monetary System --- Payment Systems --- Financing Policy --- Financial Risk and Risk Management --- Capital and Ownership Structure --- Value of Firms --- Goodwill --- Central Banks and Their Policies --- Finance --- Financial reporting, financial statements --- Banking --- Monetary economics --- Financial services law & regulation --- Financial instruments --- Financial statements --- Currencies --- Market risk --- Public financial management (PFM) --- Money --- Financial regulation and supervision --- Central bank balance sheet --- Central banks --- Finance, Public --- Banks and banking --- Financial risk management --- New Zealand