「Financial Reporting」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

In addition, in the internal control reporting system under the Financial Instruments and Exchange Law, management is likely to be required to sign the Internal Control Report. 例文帳に追加

経営者は、会社の代表者として有価証券報告書を提出する立場にあり、開示書類の信頼性に係る最終的な責任を有している。 - 金融庁

・ Does the management identify the competencies necessary to support the preparation of reliable financial reporting and procure/dispatch qualified personnel? 例文帳に追加

・経営者は、信頼性のある財務報告の作成を支えるのに必要な能力を識別し、所要の能力を有する人材を確保・配置しているか。 - 金融庁

・ Is there an effective risk assessment system that involves appropriate levels of management and managers to ensure the reliability of financial reporting? 例文帳に追加

・信頼性のある財務報告の作成のため、適切な階層の経営者、管理者を関与させる有効なリスク評価の仕組みが存在しているか。 - 金融庁

・ Does the management clarify segregation of duties and appropriately delegate authority and responsibilities to personnel in charge, in respect to the preparation of reliable financial reporting? 例文帳に追加

・経営者は、信頼性のある財務報告の作成に関し、職務の分掌を明確化し、権限や職責を担当者に適切に分担させているか。 - 金融庁

When examining a financial institution’s control environment for implementing customer identification and the "reporting of suspicious transactions" based on the Anti-Criminal Proceeds Act, supervisors shall pay attention to the following points: 例文帳に追加

犯収法に基づく本人確認及び「疑わしい取引の届出」の実施態勢については、以下のような点に留意して検証することとする。 - 金融庁

Designed to increase the reliability of SMEs' financial reporting, these guidelines were established in August 2005 as a measure to integrate existing accounting standards.例文帳に追加

中小企業の決算内容の信頼性を高めることが目的であり、2005年8月に従来の各会計基準を統合するものとして策定された。 - 経済産業省

IFRS are growing in acceptance in various countries, as mentioned earlier.Should the US make its transition to IFRS during the period between 2014 and 2016, it is possible that financial reporting would be made under IFRS in most of the global financial and capital markets.Suggestions have also been presented that, considering the importance of international comparability, it is not appropriate for multiple accounting standards to be maintained in the same market for an extended period of time. 例文帳に追加

また、同一市場において複数の会計基準が長期間にわたり併存することは、比較可能性の観点から望ましくないという意見も出されている。 - 金融庁

"The assessment of internal control over financial reporting effectiveness should be, in principle, performed on a consolidated basis" means the requirement that the entities included in a set of consolidated financial statements (i.e., the company issuing the Annual Report and its subsidiaries and affiliates) should be subject to the process for determining the scope of internal control over the financial reporting effectiveness assessment. In that process, the following points should be noted: 例文帳に追加

「財務報告に係る内部統制の有効性の評価は、原則として連結ベースで行うものとする」とは、連結財務諸表を構成する有価証券報告書提出会社及び当該会社の子会社並びに関連会社を、財務報告に係る内部統制の評価範囲の決定手続を行う際の対象とすることをいい、次の点に留意するものとする。 - 金融庁

In particular, they agreed to the need to examine the possibility of introducing appropriate prudential rules or reporting requirements for financial institutions investing in or lending to hedge funds as well as introducing proper disclosure or reporting requirements for these funds themselves. 例文帳に追加

特に、ヘッジ・ファンドに投融資を行っている金融機関への適切なプルーデンシャル規制や報告義務の導入、及びヘッジ・ファンド自体への適切なディスクロージャーや報告義務の導入の可能性の検討が必要であることで合意した。 - 財務省

We are now distributing to you a paper titled Considerations on the Application of IFRS (International Financial Reporting Standards). Recently, the media has been reporting a variety of news about IFRS. As the minister in charge of financial services, I have summed up my view on IFRS and would like to announce it through this paper. 例文帳に追加

今日は、「ＩＦＲＳ（国際会計基準）に関する検討について」と書いてあるペーパーを、今お手元にお配りしていると思いますけれども、ここのところマスコミも色々取り上げていただいておりますが、この際、金融を預かる担当の責任者として、考えをまとめさせていただきましたので、発表させていただきます。 - 金融庁

External auditors should evaluate the potential quantitative impact of control deficiencies on financial reporting, based on the amounts and likelihood evaluated according to A. and B. above, and then judge their qualitative and quantitative significance in accordance with 1 [2] “Guidelines for determining material weaknesses” of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting.” 例文帳に追加

監査人は、上記イ．ロ．で求めた金額と発生可能性を勘案し、当該不備が財務報告に及ぼす潜在的な影響額を検討し、「Ⅱ 財務報告に係る内部統制の評価及び報告」１．② 開示すべき重要な不備の判断指針 に照らして、その質的・金額的重要性を判断する。 - 金融庁

A server obtains corresponding definition information that indicates corresponding relationship between a plurality of first account item names that are names of the account items that enterprise financial data written in XBRL (eXtensible Business Reporting Language) can include, and two or more second account item names that are names of the account items to be included in the summarized enterprise financial data.例文帳に追加

サーバが、ＸＢＲＬ（eXtensible Business Reporting Language）で記述された企業財務データが有し得る勘定項目名である複数の第１の勘定項目名と集約後の企業財務データに記載される勘定項目名である２以上の第２の勘定項目名との対応関係を表す対応定義情報を取得する。 - 特許庁

External auditors should obtain a general understanding of company-level controls and evaluate the appropriateness of the management’s assessment, taking into consideration, for example, the assessment items listed in Exhibit 1, “Examples of Assessment Items for Company-Level Controls over Financial Reporting” of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting”. 例文帳に追加

監査人は、全社的な内部統制の概要を理解し、例えば、「Ⅱ 財務報告に係る内部統制の評価及び報告」参考１（財務報告に係る全社的な内部統制に関する評価項目の例）に示された評価項目の例に留意して、経営者の評価の妥当性について検討する。 - 金融庁

External auditors should evaluate the potential quantitative impact of control deficiencies on financial reporting, based on the amounts and likelihood evaluated according to A. and B. above, and then judge their qualitative and quantitative significance in accordance with 1 [2] “Guidelines for determining material weaknesses” of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting”. 例文帳に追加

監査人は、上記イ．ロ．で求めた金額と発生可能性を勘案し、当該不備が財務報告に及ぼす潜在的な影響額を検討し、「Ⅱ 財務報告に係る内部統制の評価及び報告」１．② 重要な欠陥の判断指針 に照らして、その質的・金額的重要性を判断する。 - 金融庁

Generally, when internal control over financial reporting is ineffective due to material weaknesses, for the purpose of the Financial Statement Audit, the external auditor cannot apply sampling testing where he/she relies on Internal Control in accordance with the Audit Standards. 例文帳に追加

一般に、財務報告に係る内部統制に開示すべき重要な不備があり有効でない場合、財務諸表監査において、監査基準の定める内部統制に依拠した通常の試査による監査は実施できないと考えられる。 - 金融庁

separate evaluations would include financial accounting audit performed by the internal audit department, corporate auditors or audit committee and other parties that serve as the monitoring functions within an organization to verify the reliability of all or a part of financial reporting. 例文帳に追加

また、独立的評価としては、企業内での監視機関である内部監査部門及び監査役ないし監査委員会等が、財務報告の一部ないし全体の信頼性を検証するために行う会計監査などが挙げられる。 - 金融庁

Generally, when internal control over financial reporting is ineffective due to material weaknesses, for the purpose of the Financial Statement Audit, the external auditor cannot apply sampling testing where he/she relies on Internal Control in accordance with the Audit Standards. 例文帳に追加

一般に、財務報告に係る内部統制に重要な欠陥があり有効でない場合、財務諸表監査において、監査基準の定める内部統制に依拠した通常の試査による監査は実施できないと考えられる。 - 金融庁

On the Revision of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting (Council Opinions) 例文帳に追加

財務報告に係る内部統制の評価及び監査の基準並びに財務報告に係る内部統制の評価及び監査に関する実施基準の改訂について（意見書） - 金融庁

b. A statement denoting that although some assessment procedures could not be performed, internal control over financial reporting is effective, as well as what assessment procedures could not be performed and the reasons why 例文帳に追加

② 評価手続の一部が実施できなかったが、財務報告に係る内部統制は有効である旨並びに実施できなかった評価手続及びその理由 - 金融庁

c. A statement denoting that internal control over financial reporting are not effective due to the material weaknesses identified, the details of material weaknesses and the reasons why they have not been remediated 例文帳に追加

③ 開示すべき重要な不備があり、財務報告に係る内部統制は有効でない旨並びにその開示すべき重要な不備の内容及びそれが是正されない理由 - 金融庁

b. A statement denoting that the external auditor performed the Internal Control Audit in accordance with generally accepted audit standards for internal control over financial reporting 例文帳に追加

ロ． 内部統制監査に当たって、監査人が一般に公正妥当と認められる財務報告に係る内部統制の監査の基準に準拠して監査を実施したこと - 金融庁

d. A statement denoting that the Internal Control Audit involves performing procedures to obtain audit evidence on results of the assessment of internal controls over financial reporting in the Internal Control Report 例文帳に追加

ニ． 内部統制監査は、内部統制報告書における財務報告に係る内部統制の評価結果に関して監査証拠を得るための手続を含むこと - 金融庁

B. The impact of not performing sufficient assessment procedures due to unavoidable circumstances is not so significant as to constitute material weaknesses in the reliability of financial reporting. 例文帳に追加

ロ．やむを得ない事情により、十分な評価手続を実施できなかったことが財務報告の信頼性に重要な影響を及ぼすまでには至っていないこと。 - 金融庁

However, the reporting obligations of both financial institutions and corporations that are borrowing from overseas creditors must be strengthened as needed.例文帳に追加

しかしながら、海外の債権者から借入を行っている金融機関及び企業のいずれについても、報告義務は必要に応じて強化されなければなりません。 - 財務省

On the Setting of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting (Council Opinions) 例文帳に追加

財務報告に係る内部統制の評価及び監査の基準並びに財務報告に係る内部統制の評価及び監査に関する実施基準の設定について（意見書） - 金融庁

It is therefore important to appropriately identify and assess their impact on reliability of financial reporting and select the necessary action. 例文帳に追加

したがって、これらのリスクが財務報告の信頼性に及ぼす影響等を適切に識別、分析及び評価し、必要な対応を選択していくことが重要になる。 - 金融庁

In doing this, management should sufficiently assess risks occurring inside/outside the organization and should fully consider all events that could have a significant impact on overall financial reporting. 例文帳に追加

その際、経営者は、組織の内外で発生するリスク等を十分に評価するとともに、財務報告全体に重要な影響を及ぼす事項を十分に検討する。 - 金融庁

Control deficiencies over financial reporting and material weaknesses identified in the course of the management's assessment should be recognized on a timely basis and appropriately dealt with. 例文帳に追加

経営者による評価の過程で発見された財務報告に係る内部統制の不備及び重要な欠陥は、適時に認識し、適切に対応される必要がある。 - 金融庁

b. A statement denoting that although some assessment procedures could not be performed, internal control over financial reporting are effective, as well as what assessment procedures could not be performed and the reasons why 例文帳に追加

② 評価手続の一部が実施できなかったが、財務報告に係る内部統制は有効である旨、並びに実施できなかった評価手続及びその理由 - 金融庁

On the other hand, erroneous information contained in financial reporting will cause not only unexpected loss to a number of stakeholders, but also significant damage to the organization's credibility. 例文帳に追加

逆に、誤った財務報告は、多くの利害関係者に対して不測の損害を与えるだけでなく、組織に対する信頼を著しく失墜させることとなる。 - 金融庁

b. The board of directors, corporate auditors or audit committee does not supervise, monitor nor examine the design and operating effectiveness of internal controls for securing the reliability of financial reporting. 例文帳に追加

ｂ．取締役会又は監査役若しくは監査委員会が財務報告の信頼性を確保するための内部統制の整備及び運用を監督、監視、検証していない。 - 金融庁

The assessment date of internal controls is the fiscal year end date, so remedial actions taken after the fiscal year end date do not affect the assessment results of internal control over financial reporting. 例文帳に追加

内部統制の評価時点は期末日であり、期末日後に実施した是正措置は、期末日における財務報告に係る内部統制の評価には影響しない。 - 金融庁

・ Do the board of directors and corporate auditors or audit committee understand and fulfill their responsibilities for appropriately supervising and monitoring the management in regard to the financial reporting and relevant internal controls? 例文帳に追加

・取締役会及び監査役又は監査委員会は、財務報告とその内部統制に関し経営者を適切に監督・監視する責任を理解し、実行しているか。 - 金融庁

・ Are internal and external factors and their impact on the preparation of reliable financial reporting adequately considered in the process of risk identification? 例文帳に追加

・リスクを識別する作業において、企業の内外の諸要因及び当該要因が信頼性のある財務報告の作成に及ぼす影響が適切に考慮されているか。 - 金融庁

・ Are policies and procedures established to ensure the performance of control activities that sufficiently mitigate and address the risks to the reliability of the financial reporting? 例文帳に追加

・信頼性のある財務報告の作成に対するリスクに対処して、これを十分に軽減する統制活動を確保するための方針と手続を定めているか。 - 金融庁

b. In the process, external auditors should take into consideration, for example, the following assessment items, which are described in Section 3(3) of Chapter II, “Assessment and Report on Internal Control Over Financial Reporting”. 例文帳に追加

ｂ．その際、監査人は、「Ⅱ 財務報告に係る内部統制の評価及び報告」３．（３）に記載されている、例えば、以下のような評価項目について留意する。 - 金融庁

A. Whether the Financial Instruments Business Operator has established arrangements and procedures for reporting to or consulting with the anti-social forces response division in cases where unreasonable demands are made by anti-social forces. 例文帳に追加

イ．反社会的勢力による不当要求がなされた場合等に、当該情報を反社会的勢力対応部署へ報告・相談する体制となっているか。 - 金融庁

. Equity investments in associate companies (or affiliated companies), where the reporting company has significant influence but not financial control (typically 20-50 percent ownership) 例文帳に追加

報告事業者が大きな影響力を持つが財務支配力を有してない場合（通常、20～50％ の所有権）、関連会社（または系列会社）への株式投資 - 経済産業省

Companies should account for emissions from the GHG-emitting project financed by the reporting company, regardless of any financial intermediaries involved in the transaction. 例文帳に追加

仲介金融機関が取引に関与しているか否かにかかわらず、報告事業者は自らが資金供与したGHG を排出するプロジェクトからの排出量を算定する。 - 経済産業省

Then, in July 2005, the Committee issued an exposure draft of the Standard for Management Assessment and Audits of Internal Controls Over Financial Reporting. In consideration of the public comments submitted thereto, on December 8, 2005, the Committee published the "Draft Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting". 例文帳に追加

その上で、内部統制部会は、平成１７年７月、財務報告に係る内部統制の評価及び監査の基準のあり方について、公開草案を公表し、これに対して寄せられた意見等を踏まえて、平成１７年１２月８日、「財務報告に係る内部統制の評価及び監査の基準案」をとりまとめ、公表した。 - 金融庁

Out of the internal control discussed in the "basic framework of internal control," it is particularly vital for management to assess the internal control over financial reporting in accordance with generally accepted assessment standards for internal control and report its conclusion externally in order to ensure the reliability of financial reporting. 例文帳に追加

特に、財務報告の信頼性を確保するため、「内部統制の基本的枠組み」において示された内部統制のうち、財務報告に係る内部統制については、一般に公正妥当と認められる内部統制の評価の基準に準拠して、その有効性を自ら評価しその結果を外部に向けて報告することが求められる。 - 金融庁

For example, management's attitude to uphold proper accounting and financial reporting practices, clearly defining the policies and principles to ensure the proper practices, communicating them to internal and external parties, and establishing appropriate systems to achieve them would provide a solid foundation for the achievement of reliable financial reporting. 例文帳に追加

例えば、財務報告に関して、経営者が適正な会計処理や財務報告を尊重する意向を有し、これを実現していくための方針や原則を明確化し、これを組織の内外に適切に伝え、その実現に向けて適切な体制等を整備していくことは、財務報告の信頼性を達成するための重要な基盤となる。 - 金融庁

It should be noted that internal controls that do not exist as of the period-end date following the change need not be assessed. It is efficient and effective to assess the operation of internal controls over the period-end financial reporting process in the early part of the fiscal period, using the prior period’s operation as a starting point (in that case, it is a precondition that if any significant change is made to internal control before the period-end date, appropriate additional measures are taken). This is because any deficiency in internal controls over the period-end financial reporting process must be remediated as early as possible in order to ensure the proper functioning of these processes during the period, and it is likely that assessment of the operating effectiveness of internal controls over the period-end financial reporting process will largely overlap the assessment of internal control in the Financial Statement Audit. 例文帳に追加

なお、決算・財務報告プロセスに係る内部統制の運用状況の評価については、当該期において適切な決算・財務報告プロセスが確保されるよう、仮に不備があるとすれば早期に是正が図られるべきであり、また、財務諸表監査における内部統制の評価プロセスとも重なりあう部分が多いと考えられることから、期末日までに内部統制に関する重要な変更があった場合には適切な追加手続が実施されることを前提に、前年度の運用状況をベースに、早期に実施されることが効率的・効果的である。 - 金融庁

Regarding the internal controls over the period-end financial reporting processes, external auditors should note that it is efficient and effective to evaluate its operation status at an early date, based on the previous year’s operation, on the premise that appropriate additional procedures would be performed when there are significant changes to the internal controls before the fiscal-year end date. This is because (1) identified deficiencies, if there are any, should be corrected at an early date, so that appropriate period-end financial reporting processes would be secured before the fiscal year end date; and (2) it is considered that the evaluation of the operation of internal controls over the period-end financial reporting processes is largely overlapped with the evaluation process for internal controls in the Financial Statement Audit. 例文帳に追加

なお、決算・財務報告プロセスに係る内部統制の運用状況の評価については、当該期において適切な決算・財務報告プロセスが確保されるよう、仮に不備があるとすれば早期に是正が図られるべきであり、また、財務諸表監査における内部統制の評価プロセスとも重なりあう部分が多いと考えられることから、期末日までに内部統制に関する重要な変更があった場合には適切な追加手続が実施されることを前提に、前年度の運用状況をベースに、早期に実施されることが効率的・効果的であることに留意する。 - 金融庁

(i) Alongside the acceleration of convergence, in face of the globalization of these markets and the growing speed of international movements of investment funds, IFRS-based financial reporting is expected to enhance the international comparability of financial statements from the investor standpoint and ultimately the international attractiveness of Japan's financial and capital markets, 例文帳に追加

① 金融資本市場がグローバル化し、投資資金の国際的な移動が加速化する中で、コンバージェンスの加速化に加え、ＩＦＲＳを適用した財務報告により、投資者から見た財務諸表の国際的な比較可能性の一層の向上、ひいては我が国金融資本市場の国際的な魅力の向上に資するという観点 - 金融庁