External financial reporting definition

External financial reporting means the half yearly and annual financial statements, external audits/reviews, management discussion and analysis, and any management letters (including management responses).
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External financial reporting in this section means the quarterly, half-yearly and annual financial statements, external audits, and the content of press or other releases and presentations given in respect of any quarterly financial report.
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External financial reporting means the half-yearly and annual financial statements, and financial information included in the Sustainable Development Report, external audits/reviews, management discussion and analysis, and any management letters (including management responses).
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Examples of External financial reporting in a sentence

  • External financial reporting to investors, creditors, regulatory authorities, and the public.

  • External financial reporting to investors, creditors, regula­ tory authorities, and the public.

  • External financial reporting with emphasis on balance sheet valuations and their relationship to income determination; AND C.

  • External financial reporting by not-for-profit organizations requires that resources be classified for accounting and reporting purposes into net asset categories according to externally (donor) imposed restrictions.

  • External financial reporting consists of the mid-­year and full-­year financial statements.

  • External financial reporting with emphasis on balance sheet valuations and their relationship to income determination; AND C.Principles of finance and their application to typical financial problems of business enterprises such as the measurement and disclosure problem associated with cash, receivables, fixed assets, and intangibles.

  • The government also need not prove the participation of all the alleged co-conspirators.

  • Reporting objectives may be grouped further into the following subcategories: • External financial reporting objectives - Objectives related to the release of the entitiesfinancial performance in accordance with professional standards, applicable laws and regulations, as well as expectations of stakeholders.

  • External financial reporting Amendments to: IAS 1: Presentation of Financial Statements Amendments to: IAS 8: Definition of Accounting Estimates Aims to provide a more general approach to the classification of liabilities as either current or non-current, based on the contractual arrangements in place.

  • External financial reporting Foreign currency transactions are initially translated into euro using the exchange rates prevailing at the dates of the transactions.


More Definitions of External financial reporting

External financial reporting in this section means the annual financial statements, Management Discussion and Analysis, and the reports of the external auditor on the findings of their external audits/reviews.
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Related to External financial reporting

  • Internal control over financial reporting means a process effected by an insurer’s board of directors, management and other personnel designed to provide reasonable assurance regarding the reliability of the financial statements, i.e., those items specified in Section 5(B)(2) through 5(B)(7) of this regulation and includes those policies and procedures that:

  • Financial Reports means the Annual Financial Statements and the Interim Accounts.

  • Financial Report means the annual financial report prepared under Chapter 2M of the Corporations Act for the Company and its controlled entities;

  • International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.

  • Financial Reporting Measures means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.

  • Internal Controls for districts means processes designed and im- plemented by districts to provide reasonable assurance regarding the achievement of objectives in the following categories:

  • Financial reporting year means the latest consecutive twelve-month period for which any of the following reports used to support a financial test is prepared:

  • Financial Reporting Measure means any measure determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures derived wholly or in part from such measures, including GAAP, IFRS and non-GAAP/IFRS financial measures, as well as stock or share price and total equityholder return.

  • external company means a foreign company that is carrying on business, or non-profit activities, as the case may be, within the Republic, subject to section 23(2);

  • external borders means external borders as defined in point 2 of Article 2 of Regulation (EU) 2016/399;

  • Internal control means a set of systems to ensure that financial and other records are reliable and complete and which ensure adherence to the entity's management policies, the orderly and efficient conduct of the entity, and the proper recording and safeguarding of assets and resources;

  • Audited financial report means and includes those items specified in Section 5 of this regulation.

  • External Auditor as used here shall mean any registered public accounting firm engaged for the purpose of preparing or issuing an audit report or performing other audit, review or attest services for the Company. Each such external auditor shall report directly to the Committee. With respect to the external auditor, the Committee shall:

  • Internal Auditor means the person employed or engaged by the Corporation to perform the internal audit function of the Corporation;

  • Rapid(ly) report(ing means within 72 hours of discovery of any cyber incident.

  • Internal audit means an independent appraisal activity established within a state agency as a control system to examine and evaluate the adequacy and effectiveness of other internal control systems within the agency.

  • Accounting Policies means GAAP, applied in a manner consistent with the accounting policies, principles, practices and methodologies used in the preparation of the Audited Balance Sheet.

  • Common Reporting Standard (CRS) means the Standard for Automatic Exchange of Financial Account Information (“AEOFAI”) in Tax Matters and was developed in response to the G20 request and approved by the Organisation for Economic Co-operation and Development (OECD) Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

  • Internal Costs means the costs associated with each Council providing internal Council resources in relation to the City Deal which includes but is not limited to:

  • Internal Control Event means a material weakness in, or fraud that involves management or other employees who have a significant role in, the Borrower’s internal controls over financial reporting, in each case as described in the Securities Laws.

  • Financial Restatement means a restatement of previously issued financial statements of the Company due to the material noncompliance of the Company with any financial reporting requirement under the securities laws, including any required restatement to correct an error in previously-issued financial statements that is material to the previously-issued financial statements or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.

  • Call Report means the Call Report(s) (as defined in Section 4102(4) of the SBJA) of the IDI Subsidiary(ies); and (b) if there are multiple IDI Subsidiaries, all references herein or in any document executed or delivered in connection herewith (including the Certificate of Designation, the Initial Supplemental Report and all Quarterly Supplemental Reports) to any data reported in a Call Report shall refer to the aggregate of such data across the Call Reports for all such IDI Subsidiaries.

  • Financial Monitoring Report or “FMR” means each report prepared in accordance with Section 4.02 of this Agreement;

  • Day reporting means a program of enhanced supervision

  • Common Reporting Standard means the standard for automatic exchange of financial account information in tax matters (which includes the Commentaries), developed by the OECD, with G20 countries;

  • External dose means that portion of the dose equivalent received from any source of radiation outside the body.