It might also urge States to introduce disclosure obligations for such nominees, consistent with the know your customer obligations imposed on financial institutions.

Disclosure of financial information

Financial statement presentation and disclosure

Financial disclosure by senior officials

Amendment relating to financial disclosure

Administering the Organization's financial disclosure programme

Presentation and disclosure of financial statements

(a) Administering the Organization's financial disclosure programme

Expand conflict of interest and financial disclosure requirements

Financial disclosure requirements for senior staff are being significantly expanded and staff involved in procurement and investment functions will also be subject to financial disclosure requirements

It has discussed disclosure relating to various categories of financial and non financial information.

The quality of financial disclosure could be undermined when consolidation requirements on financial reporting are not followed appropriately.

Most national financial reporting standards, and IFRS, require extensive disclosure on this matter.

The Organization's financial disclosure programme requires designated staff members to file a confidential statement of their financial interests every year.

UNRWA will ensure adequate disclosure of items in its next published financial report, as appropriate.

(a) Assessing the integrity of the financial statements of the organizations and their accounting, financial reporting and disclosure policies and practices

The expanded financial disclosure programme will apply to approximately 1,000 staff in the United Nations Secretariat.

Where fundamental accounting assumptions are followed in financial statements, disclosure of such assumptions is not required.

(d) The preparation of recommendations to expand the scope of financial disclosure required of senior officials

Where fundamental accounting assumptions are followed in financial statements, disclosure of such assumptions is not required.

Where fundamental accounting assumptions are followed in financial statements, disclosure of such assumptions is not required.

While the ethics office will be responsible for administering the financial disclosure programme, it is proposed that the actual review and audit of financial disclosure forms be carried out by independent financial experts rather than the staff of the ethics office, in order to safeguard the confidentiality of senior officials' private financial information.

The quality of financial disclosure depends significantly on the robustness of the financial reporting standards on the basis of which the financial information is prepared and reported.

The Secretary General has issued new rules on financial disclosure that extend the financial disclosure requirements to staff carrying out procurement and investment functions, in accordance with the request of the General Assembly in paragraph 10 of its resolution 52 252.

This recommendation is also based on the successful examples of the World Bank Office of Ethics and Business Conduct and the International Monetary Fund, which administer their financial disclosure programmes with the involvement of financial experts who carry out the actual review and audits of the financial disclosure forms.

The financial disclosure programme will be administered by the proposed Office of Ethics, pursuant to its establishment.

ST SGB 2005 19 Secretary General's bulletin Financial disclosure and declaration of interest statements E F (only)

Full disclosure of financial information is a safeguard both for individual staff members and for the Organization.

(q) Evaluate changes in accounting principles to determine the appropriateness of accounting principles and financial disclosure practices

d. The disclosure of the significant accounting policies used is an integral part of the financial statements

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies, which have been used

UNFPA reviews its financial statements each biennium to determine where improvements in presentation and disclosure may be made.

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies that have been used

(o) The Secretary General shall establish procedures for the filing and utilization of financial disclosure statements. Outside activities

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies that have been used

(iv) The disclosure of the significant accounting policies used should be an integral part of the financial statements.

c. Financial statements should include clear and concise disclosure of all significant accounting policies that have been used

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies that have been used

(iv) The disclosure of the significant accounting policies used should be an integral part of the financial statements.

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies which have been used

(iv) The disclosure of the significant accounting policies used should be an integral part of the financial statements.

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies which have been used

(iv) The disclosure of the significant accounting policies used should be an integral part of the financial statements.

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies which have been used

Unliquidated obligations are expenditures based on firm obligations entered into, but not disbursed, in the financial period.