International Monetary Fund Annual Report 2010: Financial Statements
Volume/Issue:
Volume 2010
Issue 002
Publication date: October 2010
ISBN: 9781616350253
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Topics covered in this book
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Finance , Economics- Macroeconomics , Money and Monetary Policy , AR , AREA , Ending balance , beginning balance , thousands of SDR , transfers to PRG-HIPC trust , ESF arrangement , HIPC operation , Currencies , Personal income , Financial statements , Credit , Loans , Asia and Pacific , Global , Africa , Middle East , Middle East and Central Asia , Europe , Dem , rep , , disbursements for the year , Income , Caribbean
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Summary
This paper presents the IMF financial statements for 2009–10. The paper highlights that the consolidated financial statements of the General Department are prepared in accordance with International Financial Reporting Standards issued by the International Accounting Standards Board. They have been prepared under the historical cost convention, except for the revaluation of financial assets at fair value through profit and loss. The consolidated financial statements are presented in Special Drawing Rights, which is the IMF’s functional unit of account.
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