Financial accounting and reporting

(a) Improved financial information reporting.

Pilot joint financial management and procurement assessments, and joint programmatic and financial reporting

Table 28B.13 Resource requirements financial accounting and reporting

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 main focus of the progress reporting contained therein is on financial data.

The Advisory Committee welcomes the progress achieved by the Secretariat in financial reporting.

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

The adoption of clear standards for accounting purposes is essential for transparent financial reporting.

28B.27 Responsibility for financial accounting and reporting is entrusted to the Accounts Division.

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.

Technical competency in understanding financial statements and reporting, generally accepted accounting principles, audit and investigation

(a) To examine capital master plan financial statements, including project accounting, payment and reporting systems

The review identified some systemic problems with UNHCR's procedures for financial management, monitoring and reporting.

Discussion Paper on the Financial Reporting and Auditing Aspects of Corporate Governance. European Federation of Accountants.

The practice of reporting in the interim year was first adopted in the previous financial period.

During the reporting period, Anguilla continued to improve its legislation and further develop its financial services.

In most circumstances, the financial reporting standards required for corporate reporting are contained in the generally accepted accounting principles recognized in the country where the entity is domiciled.

(d) Addressing questions of reporting obligations and financial implications when elaborating any further instruments on human rights,

States were also asked to report which financial businesses and professional groups were subject to reporting requirements.

Agenda item 8 includes a review of the activities of the secretariat and financial reporting for 2005.

The Global Fund and the World Bank to complete piloting of joint financial management and procurement assessments, and joint programmatic and financial reporting by December 2005.

(d) Addressing questions of both reporting obligations and financial implications when elaborating any further instruments on human rights,

UNICEF agrees to work with the National Committees to develop a financial reporting annex to the framework agreement.

Necessary adjustments resulting from reports submitted after the financial period will be reflected in the subsequent reporting period.

Emphasizes the UNICEF mandate and its budgetary, financial reporting and evaluation responsibilities, including with respect to joint programmes

AMLO also circulated a letter to all financial institutions in August 2003, reminding them of their legal obligations regarding the reporting of financial transactions related to terrorist activities.

FEE (2003b). Conceptual Approach to Safeguarding Integrity, Objectivity and Independence Throughout the Financial Reporting Chain. European Federation of Accountants.

A Bill to amend the Financial Transactions Reporting Act to include the FATF Revised Forty Recommendations is before Parliament.

UNHCR has already, as noted by the auditors, disclosed some items recommended by the auditors in its financial reporting.

It is generally accepted that the board has responsibility for reporting on the financial and operating results of the corporation.

Accounting and Financial Reporting for Environmental Costs and Liabilities (UNCTAD ITE EDS 4). United Nations Conference on Trade and Development.

Requests the Executive Director to continue to improve the financial management and control systems of UNOPS and the required reporting

For example, in some cases, financial reporting measurement requirements call for the valuation of certain assets on a fair value basis.

To do so will require the review of processes and the strengthening of financial accounting and reporting as a core discipline.

Prevention should include promoting the use of the formal financial sector while, at the same time, ensuring control of informal transfer systems, registering financial dealers and requiring the reporting of suspicious transactions.

Automatic reporting of information by financial institutions can be very useful to tax administrations for the verification of information reported by taxpayers.

Over the last few decades, there has been increasing convergence towards a set of non jurisdiction specific, widely recognized financial reporting standards.

Emphasizes the respective mandates of UNDP and UNFPA and their budgetary, financial reporting and evaluation responsibilities, including with respect to joint programmes

According to the international financial reporting standards conceptual framework, the substance of any economic transaction should take precedence over its legal form.

(i) Management of extrabudgetary resources, particularly concerning technical cooperation projects, including project documents review, allocations issuance, monitoring of expenditure implementation and financial reporting.

These topics pertained to environmental accounting, the ISAR Model Curriculum and the accounting and financial reporting needs of small and medium sized enterprises.

In the Americas and Oceania, all States replying to the questionnaire for the third reporting period indicated that measures had been adopted in their financial systems with a view to enabling the reporting of suspicious and or unusual transactions.

(g) Strengthening of the information systems staff is necessary for managing a larger and more complex fund, providing better and more efficient liaisons with financial institutions, and for providing sophisticated financial data analysis and reporting.