Financial accounting and reporting

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

Understanding of internal controls and procedures for 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.

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.

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.

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

The bad accounting system is the International Financial Reporting Standards (IFRS), which is now used by big companies throughout the world.

The legal enforcement of honesty in keeping and reporting financial records is an indispensable feature of a well functioning market economy.

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.

(a) Improved financial information reporting. In 2004 the field office management ledger was developed and implemented in all UNODC field offices.

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.

In recent years, variable quality of service and late or unreliable financial reporting have been an issue with a number of clients.

This improvement will have some negative results in the financial reporting, since the 'value' now stored in the factory as inventory is reduced.

(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.