International Monetary Fund

International Monetary Fund
IMF A specialized agency of the United Nations. Headquartered at Washington, DC and founded at the 1944 Bretton Woods Conference, the IMF operates under the coordinating machinery of the United Nation’s Economic and Social Council. Its activities are linked to those of the *World Bank. At its Web site, the IMF lists the following as among its objectives: To "promote international monetary cooperation, exchange stability, and orderly exchange arrangements; to foster economic growth and high levels of employment; and to provide temporary financial assistance to countries to help ease balance of payments problems." The IMF exercises surveillance over the exchange rate policies of its members (more than 180 nations) to encourage the effective operation of the international monetary system, and it also provides technical assistance in areas like fiscal and monetary policy. Its financial resources are obtained from member countries’ subscriptions (known as "quotas"), which are based on a formula that reflects the economic strength of individual countries. The IMF promotes improvements in *corporate governance and *financial reporting practices around the world. Its activities in this field include research, publications, hands-on advice, and participation in initiatives such as the *International Forum on Accountancy Development. The IMF Web site has a full listing of its extensive range of publications, many of which address issues in developing nations. Web site: www.imf.org

Auditor's dictionary. 2014.

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