The basis of valuation should be disclosed.

The board's responsibilities regarding financial communications should be disclosed.

The policies should normally be disclosed in one place

41. Transfers to reserve accounts should be fully disclosed.

The policies should normally be disclosed in one place

The policies should normally be disclosed in one place

The policies should normally be disclosed in one place.

The role of employees in corporate governance should be disclosed.

The ad hoc consultative group suggested that governance structures should be disclosed.

The effect of the change should, if material, be disclosed and quantified.

The effect of the change should, if material, be disclosed and quantified

The effect of the change should, if material, be disclosed and quantified.

The effect of the change should, if material, be disclosed and quantified.

The decision making process for approving related party transactions should also be disclosed.

Best practice suggests that, whatever approach is used, the approach should be disclosed.

53. The value of any accumulated surplus or deficit should be separately disclosed.

The process for the appointment of and interaction with external auditors should be disclosed.

The value of such property should be disclosed, and the method of valuation (cost, valuation or nominal) should be clearly stated.

The ad hoc consultative group agreed that the objectives of the enterprise should be disclosed.

Any relationship of directors to the parent firm or its subsidiaries should therefore be disclosed.

According to International Accounting Standard 18, contributions in kind should be valued at fair market value, and the valuation method should be disclosed.

According to International Accounting Standard 18, contributions in kind should be valued at fair market value, and the valuation method should be disclosed.

They should be listed in the order of increasingly distant due dates, and any security given in respect of them should be disclosed.

Any information disclosed to one shareholder should also be equally available to all shareholders (FEE, 2003a).

Any waivers to the code of ethics or the rules governing ethics procedures should also be disclosed.

If a fundamental accounting assumption is not followed, that fact should be disclosed together with the reasons

If these fundamental accounting assumptions are not followed, that fact should be disclosed together with the reasons.

Where circumstances so warrant, contributions in kind should be disclosed in a note to the financial statements.

If a fundamental accounting assumption is not followed, that fact should be disclosed together with the reasons

If a fundamental accounting assumption is not followed, that fact should be disclosed together with the reasons

If a fundamental accounting assumption is not followed, that fact should be disclosed together with the reasons.

If a fundamental accounting assumption is not followed, that fact should be disclosed together with the reasons.

The ad hoc group recognized that the beneficiary ownership structure should be fully disclosed to all interested parties.

The market value should be disclosed if it is different from the carrying amount in the financial statements

Where share options for directors are used as incentives but are not disclosed as disaggregated expenses in the accounts, their cost should be fully disclosed using a widely accepted pricing model.

(iv) The disclosure of the significant accounting policies used should be an integral part of the financial statements. The policies should normally be disclosed in one place

(iv) The disclosure of the significant accounting policies used should be an integral part of the financial statements. The policies should normally be disclosed in one place.

It was also agreed that the composition and functions of any such groups or committees should be fully disclosed.

Regardless of one's views, any mechanisms for employee involvement in the governance of the enterprise should be clearly disclosed.

(vi) A change in an accounting policy that has a material effect in the current period or may have a material effect in subsequent periods should be disclosed together with the reasons. The effect of the change should, if material, be disclosed and quantified.

The group recommended that the number, type and duties of board positions held by an individual director should be disclosed.

13. Unusual items or prior period items should be disclosed if they have a material effect on the financial statements.

IAS 5 Information to be Disclosed in Financial Statements

The group agreed that all material issues relating to corporate governance of the enterprise should be disclosed in a timely fashion.

insert guidance on the provision of information, whether the lowest current price in particular should be disclosed see paragraph 29 above .