International Monetary Fund Annual Report 2010 : Financial Statements

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.
Publication date: October 2010
ISBN: 9781616350253
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Banks and Banking , Disasters and Disaster Relief , financial statements , general resources account , debt relief , cash flows , financial instruments

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