Appendix Accounting Standards of the International Accounting Standards Committee drawn upon in developing the accounting standards for the United Nations system

Accounting Standards of the International Accounting Standards Committee drawn upon in developing the United Nations system

The setting or compliance with international accounting standards

E. Accounting standards

2. Accounting standards

6. The standards are based essentially on those promulgated by the International Accounting Standards Committee (IASC).

On Common Accounting Standards

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

United Nations systems accounting standards

STANDARDS OF ACCOUNTING AND REPORTING

United Nations system accounting standards

United Nations system accounting standards

With the convergence of the U.S. GAAP and the international IFRS accounting systems, as the highest authority over International Financial Reporting Standards, the International Accounting Standards Board is becoming more important in the United States.

(ix) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

8. Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

In 1973, the Accounting Principles Board was replaced by the Financial Accounting Standards Board (FASB) under the supervision of the Financial Accounting Foundation with the Financial Accounting Standards Advisory Council serving to advise and provide input on the accounting standards.

United Nations System Accounting Standards Preface

United Nations system common accounting standards

United Nations system common accounting standards

Foreword 1. The accounting standards agreed for application in organizations of the United Nations system are based to a large extent on relevant International Accounting Standards promulgated by the International Accounting Standards Committee, to which appreciation is expressed for its permission to draw upon its texts, as listed in the appendix.

Common accounting standards. There is no uniform set of accounting principles and standards for application among United Nations agencies.

Transparency of information and the adoption of international accounting standards also need to be promoted.

Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, Twenty first session

United Nations system accounting standards 30 32

(l) Common accounting standards There is no uniform set of accounting principles and standards for application among United Nations agencies.

Other organizations involved in determining United States accounting standards include the Governmental Accounting Standards Board (GASB), formed in 1984, and the Public Company Accounting Oversight Board (PCAOB).

The ad hoc consultative group agreed that International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board provide a widely recognized benchmark in this respect.

The financial statements of the GM are prepared in accordance with International Financial Reporting Standards (IFRS) (formerly called International Accounting Standards) and under the historical cost convention.

Such indexing is being compared to accounting standards.

Common accounting standards in the United Nations system

Common Accounting Standards in the United Nations System

Common Accounting Standards in the United Nations system

The new Bosnia and Herzegovina Law on Accounting and Auditing will, inter alia, put in place a uniform set of international accounting and auditing standards.

(k) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (E 1993 L.4)

(c) Technical materials repertory of foreign direct investment legislation (1995) International Standards of Accounting and Reporting informational brochures (1994) and educational materials on auditing and accounting.

The common text is based essentially on standards promulgated by the International Accounting Standards Committee but also takes account of standards developed by professional bodies concerned with accounting in the public sector and practices developed to meet the specific needs of the system.

The common text is based essentially on standards promulgated by the International Accounting Standards Committee but also takes account of standards developed by professional bodies concerned with accounting in the public sector and practices developed to meet the specific needs of the system.

(c) Common accounting standards for the organizations of the

It will continue to review international accounting standards and their applicability to national standard setting with a view to encouraging greater harmonization of accounting and reporting standards and to meeting the needs of users of financial information, focusing on more comprehensive reporting and environmental accounting.

Election of twenty one members of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

The adoption of the International Public Sector Accounting Standards will require revision of the UNICEF Financial Regulations and Rules.

Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting on its Twentieth Session

(c) A system of accounting and auditing standards and related oversight

accounting standards Framework for the Preparation and Presentation of Financial Statements