Примеры использования Fund's financial statements на Английском языке и их переводы на Русский язык
{-}
-
Official
-
Colloquial
IPSAS-- new accounting standards for the Fund's financial statements;
Following this guidance, the Fund's financial statements for the year ended 31 December 2013(see annex VIII) include.
This difference affected the accuracy of the revenue recognized in the Fund's financial statements.
The Fund's financial statements have been prepared in accordance with the International Public Sector Accounting Standards IPSAS.
The actuarial present value of accrued benefits will be disclosed as a note to the Fund's financial statements.
The Fund's financial statements for 2012 would be presented and audited on the basis of IPSAS, which would provide the regulatory framework.
It was recalled that,with the transition to IPSAS, the Fund's financial statements had changed substantially in content and presentation.
As a result,it had been classified as a hedge fund investment under the IPSAS rules in the Fund's financial statements.
The Board reviewed the Fund's financial statements and its notes, and noted the opportunities for improvement of disclosure, for example.
The total variances were $5.36 million,which meant that the revenue disclosed in the Fund's financial statements could be overstated by that amount;
The Board of Auditors also recognized that the Fund's financial statements had provided better and more information about its financial situation following the introduction of IPSAS.
The Pension Board took note of the draft report of the Board of Auditors andwelcomed the unqualified audit opinion on the Fund's financial statements.
The Board issued an unqualified audit opinion on the Fund's financial statements for the biennium ended 31 December 2005, as reflected in annex X.
The Audit Committee was pleased to note that the external auditors had given an unqualified audit opinion on the Fund's financial statements for 2006-2007.
The Board of Auditors also recognized that the Fund's financial statements had provided better and more information about its financial situation following the introduction of IPSAS in 2012.
The Chief Financial Officer also certifies,together with the Chief Executive Officer and the Representative of the Secretary-General, the Fund's financial statements.
In its current report on the Fund, the Board of Auditors noted that the Fund's financial statements were not adequately supported by detailed closing instructions.
As this process is dependent on receiving year-end data,the process cannot be initiated with the consulting actuary before the preparing of the Fund's financial statements.
She stated that as a result of the efforts made to increase project audit coverage, the Fund's financial statements for the 2000-2001 biennium received an unqualified audit opinion.
Those variances should be certified by the Committees' external auditors andreconciled by UNICEF to ensure the accuracy of the revenue figures disclosed in the Fund's financial statements.
The consultants would also provide input to the overall implementation plan and assure that the Fund's financial statements are prepared in full accordance with all applicable technical standards and pronouncements.
In its report, the Pension Board took note of the draft report of the Board of Auditors andwelcomed the unqualified audit opinion on the Fund's financial statements ibid., para. 257.
It had also noted thatthe Board of Auditors, in its report on the Fund's financial statements for the biennium ended 31 December 2009, had issued a modified audit opinion as a caution to highlight inadequate disclosures concerning investments.
The Board noted that this authority had been exercised very rarely over the years and that, furthermore, all such waivers would in any event be subject to auditing andwould be reflected in the Fund's financial statements.
The Executive Board may wish to note that,as a result of the tremendous efforts made to increase project audit coverage, the Fund's financial statements for the 2000-2001 biennium received an unqualified audit opinion.
The Fund's financial statements show small capitalization fund management fees amounting to $6.80 million, presented separately under administrative expenses on the face of the statement of changes in net assets available for benefits, and categorized as contractual services of investment expenses in the notes.
The Board noted that,despite changes not having been made to the cost basis, the decline in value of the positions affected had been fully reported in the notes to the Fund's financial statements at the time.
The Executive Board may wish to note that,as a result of the tremendous efforts made to increase project audit coverage, the Fund's financial statements for the 2000-2001 biennium received an unqualified audit opinion from the United Nations Board of Auditors.
The Advisory Committee welcomes the progress made by the Fund in implementing the recommendations of the Board of Auditors with respect to accounting for unrealized losses and gains, and notes that the Board of Auditors has issued an unqualified audit opinion with respect to the Fund's financial statements for the biennium 2010-2011.
The Board of Auditors reported that it had issued an unqualified audit opinion on the Fund's financial statements for the year ended 31 December 2013, which had been prepared in accordance with IPSAS and included in annex IX. The Board explained that an unqualified audit opinion reflects that the auditors had not identified material misstatements in the financial statements presented or in the accounting standards employed.