Accrual basis accounting

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

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.

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

Date of communication 16 April 2000 (date of initial submission)

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.

(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.

Date of issue

Date of arrest 10 October 1999. Date of incarceration in Pereira prison 4 April 2002.

Date of the Assembly

Date of birth 1.6.1944

e) Date of transaction

Date

Date

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.

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.

(i) On resignation, the date shall be either the date of expiration of the notice period under rule 109.2 or such other date as the Secretary General accepts.

Notification of opening date of sessions

Postponement of the date of recess

Notification of opening date of sessions

Notification of opening date of sessions

Notification of opening date of sessions

UNICEF agrees to monitor more closely the date of issuance and target arrival date of emergency local orders.

Date Added

Restore date

Effective date

No Date

By Date

Fixed Date

Date Time...

Album date

Expiration Date _____________________________

Effective date

What is your date of birth?

Date of birth 23 August 1938

Date of report 10 November 2004

Date of communication 5 August 2003

Date of communication 4 August 2003

Date of communication 11 December 2003