Примеры использования To financial reporting на Английском языке и их переводы на Русский язык
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Iii the needs related to financial reporting.
Various industries are governed by various specialized legislation andthese make provisions with regard to financial reporting.
Applying the restatement approach to financial reporting in hyperinflationary economies.
He emphasized that his organization supported a three-tier approach to financial reporting.
In some States, these kinds of fines are linked to financial reporting or similar more technical offences.
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Shaping to financial reporting in accordance with IFRS is realized with that requirements, which are assigned determined by standard.
Experts noted that a new group of issues had emerged with regard to financial reporting in a distressed economic situation.
UNOPS has implemented monitoring and review controls to detect misclassifications in a timely manner and prior to financial reporting.
More recently, the country had adopted a three-tier approach to financial reporting, similar to the approach taken by ISAR in developing the SMEGAs.
The next speaker, representing a national PAO,discussed regulatory arrangements in relation to financial reporting and auditing.
With regard to financial reporting, IAAC acknowledged the ongoing discussions that management was having with the Board of Auditors and other oversight bodies regarding the International Public Sector Accounting Standards IPSAS.
Audit includes carrying out procedures necessary for obtaining of audit evidences regarding numeric data and notes to financial reporting.
The staff regularization exercise has been a major outcome of this, butin addition to financial reporting to the Committee of Permanent Representatives and donors has been improved.
The agreement sets out a framework for coordination and integration of the two parties principal business functions andactivities ranging from exploration to financial reporting and budgeting.
They are also focusing on the areas of financial reporting andtransparency with regard to financial reporting of revenue generated by government executing agencies and projects that are managed by Governments.
We assessed and tested the design andoperating effectiveness of the controls over the continued integrity of the IT systems that are relevant to financial reporting.
In addition to the various provisions pertaining to financial reporting, the Fourth Schedule of the Ordinance lays down the form, content and certain disclosure requirements for preparing financial statements for listed companies, while the Fifth Schedule outlines the same for non-listed companies.
In addition, in many countries, the requirement to manage cash against the budget(budget execution control),is also seen as separate and different to financial reporting.
With respect to financial reporting and auditing, the Accountants Act is not explicit that the authority to issue standards of professional practice, including accounting and auditing standards which shall form the basis of accountancy practice in the preparation, verification and auditing of financial statements vests with ICPAK.
The South African Institute of Chartered Accountants(SAICA), the JSE and the Accounting Practices Board(APB) of South Africa have recognized the need to be part of a global economy with respect to financial reporting.
Which have subsidiaries,in addition to financial reporting on main activity should prepare and provide consolidated financial statement, valid in accordance with legislation of the Republic of Kazakhstan about accounting and financial reporting or international standards of financial reporting. .
That framework should afford specialized authorities specific contemporary powers on disclosure of documents or other pertinent information and evidence;access to financial reporting; restraint of assets and confiscation.
The Fund informed the Board that there was no IPSAS standard relating to financial reporting for pension funds as entities in themselves and that the Fund would consider alternative standards such as the International Financial Reporting Standards International Accounting Standard(IAS) 26 as this was the appropriate potential reference source for the Fund.
At its 304th session, in March 2009, the Governing Body proposed to the International Labour Conference a draft resolution amending the Financial Regulations to incorporate various changes to financial reporting appropriate to the adoption of IPSAS.
The Sarbanes-Oxley Act covers many areas, ranging from responsibilities of the board, fiduciary obligation of the CEO and Chief Financial Officer, fees for funding external oversight, regulations regarding the oversight of the Security Exchange Commission, accounting standards, rotating auditors, and white collar penalties for fraud andrelated crimes connected to financial reporting.
Regulators or stock exchanges may also wish to set up a central web database that provides a comprehensive and searchable inventory of company sustainability reporting, much like many regulators andstock exchanges already do in regard to financial reporting and corporate governance disclosure e.g. the EDGAR online database of the United States Securities and Exchange Commission.
In accordance with paragraph 12 of General Assembly resolution 55/220 A of 23 December 2000, the Board of Auditors, in conjunction with the Secretary-General and the executive heads of the funds and programmes of the United Nations, continued to evaluate the structure and content of the United Nations financial statements for the biennium 2002-2003 on the basis of the Financial Regulations and Rules of the United Nations, the United Nations system accounting standards andbest practice in regard to financial reporting.
This flexibility makes it very amenable to internal corporate reporting, as companies will choose the most appropriate level of detail to suit their needs, butit may also make it less suitable for direct application to financial reporting, where a level of comparability between companies is required.
Procedure of public access to financial reports of the Fund.
Another request sent to CEC was related to access to financial reports of all candidates in presidential elections, indicating the jobs of donors.