Accrual basis accounting

UNRWA will ensure full compliance with the accrual basis in 2006 as recommended earlier by the microfinance and microenterprise programme Advisory Board.

(f) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting except for trust funds, the Industrial Development Fund, Montreal Protocol and Global Environmental Facility.

(i) Going concern, consistency and accrual are fundamental accounting assumptions.

In paragraph 46 of its report, the Board recommended that the Fund continue to invite all participating organizations to consider the feasibility of accounting for contributions on an accrual basis and by calendar year.

The Agency will revise the microfinance and microenterprise programme accounting policy once it has considered all systems (the financial management system and the loan management information system) and policy implications of the move to the full accrual basis.

An accounting accrual of 27 million was made in 2004 for after service health insurance benefits.

UNDP has made an accounting accrual of 27 million for the year ended 31 December 2004.

This perspective (funds available) is different from the perspective of income and expenditure based on accrual accounting.

This perspective (funds available) is different from the perspective of income and expenditure based on accrual accounting.

Management reiterates that the Fund cannot intervene in the accounting practices of member organizations to enforce accrual accounting.

In conjunction with the implementation of a new integrated financial management system (PeopleSoft) during 2004, UNHCR further refined its accrual based expenditure accounting.

The Payroll Unit is already working with the Staff Administration Unit to follow up with former staff to determine the validity of the accrual of the repatriation grant.

Comment by the Administration. The recommendation has not been implemented because the Pension Board, at its fifty second session in July 2004, did not accept accrual accounting for contributions.

Since 15 June 2004, Côte d'Ivoire has accumulated significant arrears on its debt obligations to the World Bank and, on 1 November 2004, it fell into non accrual status.

Estimates are used in the context of expenditure recognition, in accordance with accrual accounting principles, in particular, but not exclusively, at the end of the financial period to determine the amounts to be retained in respect of unliquidated obligations.

Molecular basis for inheritance DNA and chromosomes The molecular basis for genes is deoxyribonucleic acid (DNA).

The rates of the fees range from 25 basis points to 60 basis points per annum.

In paragraph 42 of its report, the Board reiterated its recommendation that the Fund (a) implement a monthly reconciliation of the payments of contributions to enhance payment recovery and introduce full accrual accounting and (b) launch a United Nations system wide initiative to that effect.

1.72 Although UNRWA prepares its budget on a biennial basis, operations are financed on an annual basis.

Trade unions are recognised on a plant or establishment basis rather than on an industry wide basis.

Experiments on a contractual basis

Basis of the sanctions regime

Participation on a continuing basis

Troop liabilities will be reviewed on a quarterly basis and paid on the basis of each mission's cash position.

Right to Education The Educational Basis

Right to Education The Legal Basis

Rights on the basis of labor

a Countries participating on trial basis.

Such restriction lacks any legal basis.

Participation on an ad hoc basis

This is the basis. The imitation of complex skills is what we call culture and is the basis of civilization.

(b) In the seventh sentence, replace on a broad geographic basis with and on as wide a geographical basis as possible

He put it on a personal basis.

Sami changed clothes on a daily basis.

Sami changed clothes on a daily basis.

Explosions and victims on a regular basis

Basis for an Ibero American Cultural Charter

This is done on a regular basis.

That is the basis for serious talk.

which was the basis of the movie Bladerunner.

Such a basis is not hard to find.

Mere suspicion might form the basis of action.

Their conviction had no basis in poll results.

They are also the basis of democratic leadership.