Financial independence and accountability for central banks
Central bank balance sheets have changed considerably in the years following the crisis and central banks face heightened scrutiny from government and stakeholders over the composition of their assets and liabilities, and volatility in reported income. Drawing on a range of experiences from central...
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| Format: | UnknownFormat |
| Sprache: | eng |
| Veröffentlicht: |
London
Central Banking Publications
2014
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| Online Zugang: | Inhaltsverzeichnis |
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Tag hinzufügen | Zusammenfassung: | Central bank balance sheets have changed considerably in the years following the crisis and central banks face heightened scrutiny from government and stakeholders over the composition of their assets and liabilities, and volatility in reported income. Drawing on a range of experiences from central banks around the world, this book offers practical insights into how central banks can respond in presenting their financial statements and improve accountability Executive summary / Kenneth Sullivan and Martina Horáková -- FINANCIAL STRENGTH AND INDEPENDENCE IN A NEW ERA . Central bank post-crisis financial strength and independence / Ludek Niedermayer -- Central bank balance sheets and the global financial crisis: Insights offered / Kenneth Sullivan -- Designing the structure of central bank capital / Friedrich Karrer -- Funding and accountability: An overview of financial management / Ian Ingram -- The organisation of risk management in central banks / Allan Kearns -- Central bank board and risk management: Form, function and facilitation / Peter Nicholl -- ACCOUNTING FRAMEWORKS IN FOCUS. Objectives of central bank financial reporting / Kenneth Sullivan -- The impact of IFRS implementation by central banks / Marisa Minzoni -- The Eurosystem accounting framework: A central-bank specific accounting standard / Niall Merriman, Olivier Morelle and Konstantinos Apostolou -- Reporting performance: Alignment with functions and policy / Robin Darbyshire -- IFRS amendments: A central bank perspective / Andrew Hawkins -- Reporting the financial results of central banks by their main functions / Salome Skhirtladze -- DELIVERING ACCOUNTABILITY. Managing and reporting financial risk / Rudy Wytenburg -- Central bank disclosures under IFRS 7: Foreign exchange reserve holdings / Marit Rønneberg and Jan Jørgen Necas -- Managing and reporting operational risk / Janet Cosier -- Design features of capital provisions in central bank law / Atilla Arda -- Accounting for repo transactions / Tevfik Koldaş, İ. Anil Talaslı and Barış Çinar -- Foreign currency and exchange reserves accounting / Milan Šebesta -- The role and importance of internal audit / Paul Apps |
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| Beschreibung: | Includes bibliographical references and index Enthält 20 Beiträge |
| Beschreibung: | xviii, 376 pages 25 cm |
| ISBN: | 9781902182858 978-1-902182-85-8 1902182855 1-902182-85-5 |