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...

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...

Preface -- Publisher's acknowledgements -- Introduction to accounting on a cash flow and accrual accounting basis -- Accounting and reporting on a cash flow basis -- Accounting and reporting on an accrual accounting basis -- Preparation of internal and published financial statements --...

"This book is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial...