Income is shown on an accrual basis.

Miscellaneous income should be recorded on an accrual basis.

Accrual basis accounting

6. Financial transactions are recorded in the accounts on an accrual basis.

Payment of benefits including withdrawal settlements, is recorded on an 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.

Interest income is from cash and term deposits is recorded on the an accrual basis during the financial period.

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

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

Appendix D compensation accrual (see note 1 (c)) 37 879

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

Income from assessed contributions is recognized on an accrual basis based on the budget approved by the Conference of the PartiesCOP

(iii) Accrual The accrual basis of accounting for revenue in each financial period means that income is recognized when it is due and not when it is received.

Bases of accounting Financial statements are currently prepared on a modified accrual basis.

(d) Income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

(d) Income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

(d) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

The Agency apos s expenditure and liabilities are also recognized on the accrual basis of accounting.

Expenditures of the Tribunal are accounted for on an accrual basis, except for those relating to staff entitlements, which are accounted for on the basis of cash disbursements.

All income of UNFPA (including pledges from Governments, investment income and miscellaneous income, but excluding contributions to cost sharing and trust funds) is recorded on an accrual basis.

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.

(h) The income and expenditure and assets and liabilities are recognized on the accrual basis of accounting

(e) The income and expenditure and assets and liabilities are recognized on the accrual basis of accounting.

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

Expenditure 12. All expenditure of UNICEF is accounted for on an accrual basis, except for that relating to staff entitlements, which is accounted for on the basis of cash disbursements only.

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.

All expenditure of UNDP is accounted for on an accrual basis, except for that relating to staff entitlements and projects executed by Governments, which is accounted for on the basis of cash disbursements only.

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

4. Going concern, consistency and accrual are fundamental accounting assumptions, which are described below as they apply in the United Nations system.

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

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

There was broad support in the Board for the principle that, ideally, every year of contributory service should be counted for benefit accrual purposes.

Accrual of expenditure in each financial period means that costs are recognized when obligations arise or liabilities are incurred and not when payments are made.

However, income arising from miscellaneous sources, that is, bank interest, exchange rate gains and other miscellaneous income are recognized on the accrual basis of accounting.

The accrual basis of accounting for revenue in each financial period means that income is recognized when it is due and not when it is received.

(i) Going concern, consistency, and accrual are fundamental accounting assumptions. Where fundamental accounting assumptions are followed in financial statements, disclosure of such assumptions is not required.

37. Under the accrual concept of accounting that UNICEF follows, costs are recognized when obligations arise or when liabilities are incurred and not when payments are made.

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.

On that occasion, the Committee of Actuaries had reiterated its long held view that, in principle, every year of contributory service should be counted for benefit accrual purposes.

Since UNDP accounts for its income from contributions on a cash basis, these amounts are not reflected in the contributions income shown in statement I. However, if UNDP recorded its income on an accrual basis, income from contributions for the biennium would be as follows

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.

(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.

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.