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

8. Reporting requirements for full disclosure

Hong Kong greatly reduced corruption and improved administration with an amnesty, pay increases, and financial disclosure requirements for officials.

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.

Third, a more expansive requirement for financial disclosure by senior officials and better dissemination of code of conduct requirements are being introduced.

Equity markets were subjected to disclosure and transparency requirements.

Financial statement presentation and disclosure

Financial disclosure by senior officials

Financial statement presentation and disclosure

Amendment relating to financial disclosure

Administering the Organization's financial disclosure programme

For example, we need stronger consumer protection for retail financial products, stricter disclosure requirements for new securities, and better designed vehicles for hedging risks.

In addition, particular industries may have some industry specific disclosure requirements.

(a) Administering the Organization's financial disclosure programme

It has examined disclosure related to general meetings, the timing and means of disclosure, and disclosure on the adoption of best practices in compliance with corporate governance requirements.

For such transactions involving listed companies, additional disclosure and substantive requirements are imposed.

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

Other bureaucratic decision makers, for their part, are increasingly constrained by requirements of transparency and disclosure.

Rigorous disclosure requirements that include conflicts of interest are one way to limit the potential damage.

(b) Consider further improvements to the presentation and disclosure of financial statements

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

Table 9 Financial resource requirements

Table 15 Financial resource requirements

Australian non profit organisations are generally subject to similar registration and disclosure requirements as other legal entities and arrangements.

Some information related to corporate governance may require immediate disclosure, and some codes and listing requirements address this issue.

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

The sub prime crisis has exposed serious problems that we must address. For example, we need stronger consumer protection for retail financial products, stricter disclosure requirements for new securities, and better designed vehicles for hedging risks.

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

For example, in Malaysia listing requirements call for immediate disclosure of a change in the management, external auditor or board structure.

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.

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.

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

Financial resource requirements (Thousands of United States dollars)

The work for the nineteenth session culminated in the 2002 report Transparency and disclosure requirements for corporate governance (referred to as ISAR 15).

Many codes and institutional investors have specified disclosure requirements (and or actual limitations) on the number and type of positions held by directors.

The existing regulations usually regulate the timing of the auction, bidding requirements and the extent of disclosure of information during the bidding process.

(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.

Administrative and financial arrangements and indication of additional requirements

Administrative and financial arrangements and indication of additional requirements