Updating cas disclosure statements

The research-related conflict of interest disclosure must be completed annually, and within 30 days of a change in interest or when new interests occur; including reimbursed or sponsored travel.

Changes to financial interest include, but are not limited to: IU uses the Kuali Conflict of Interest disclosure system.

[IAS 10.21] A company should update disclosures that relate to conditions that existed at the end of the reporting period to reflect any new information that it receives after the reporting period about those conditions.

[IAS 10.19] Companies must disclose the date when the financial statements were authorised for issue and who gave that authorisation.

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In December of 2015, the aggregate number of loans which were reported as having experienced 30-day delinquencies decreased and is more consistent with months prior to November 2015.

If the enterprise's owners or others have the power to amend the financial statements after issuance, the enterprise must disclose that fact.

Anyone responsible for the design, conduct, or reporting of research or sponsored programs at Indiana University—including principal investigators, project directors, consultants, students, non-paid volunteers, and others—must complete an annual research-related conflict of interest disclosure form.

Complete a research-related conflict of interest disclosure form Your research need not be funded for you to be considered an investigator.

It is up to you to determine which of your research project personnel have responsibility for designing, collecting, or reporting research and are thus required to complete an annual research-related financial interest disclosure form.

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