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Financial disclosure

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Portfolio holdings disclosure
Financial transparency
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Financial disclosure
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Report

Corruption perceptions index 2019


The index offers an annual snapshot of the relative degree of corruption by ranking countries and territories from all over the globe. In 2012, Transparency International revised the methodology used to construct the index to allow for comparison of scores from one year to the next.
Guide

Financial reporting guide: an overview of the New Zealand financial reporting framework


This guide has been developed to help organisations apply the New Zealand financial reporting framework, as well as assisting with the interpretation and implementation of new accounting standards applicable to certain organisations.
Report

Combatting corruption in mining approvals: assessing the risks in 18 resource-rich countries


Transparent and accountable mining can contribute to sustainable development. Thisbegins with corruption-free approvals – the very first link in the mining value chainwhen decisions are made about whether, where, and under what circumstances topermit mining, including who is awarded licences or contracts.
Report

Non-profit organisations and terrorism financing: regional risk assessment 2017


This regional risk assessment was coordinated by AUSTRAC, Bank Negara Malaysia and Indonesia’s financial intelligence unit Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK). It examines terrorism financing (TF) risks facing non-profit organisations (NPOs) in Australia, New Zealand and South-East Asian countries.
Report

Rise and rise of non-GAAP disclosure


This monograph provides a detailed summary of how Australian firms report their financial performance. While applicable standards within Generally Accepted Accounting principles (GAAP) have increasingly restricted the ability to exclude certain components from the calculation of periodic income, we observe a consistent growth in the extent to which Australian firms promote alternative (i.e., non-GAAP) income...