International Monetary Fund Annual Report 2010 [electronic resource] : Financial Statements.
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TextSeries: Annual Report of the Executive Board; 2010Publication details: Washington, D.C. : International Monetary Fund, 2010Description: 1 online resource (77 p.)ISBN: 1616350253 :ISSN: 2227-8915Subject(s): Cash Flows | Debt Relief | Financial Instruments | Financial Statements | General Resources Account | Japan | LiberiaAdditional physical formats: Print Version:: International Monetary Fund Annual Report 2010 : Financial StatementsOnline resources: IMF e-Library | IMF Book Store Abstract: 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.
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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