Their primary objectives are to provide a framework for accounting and financial reporting in the system which reflects generally accepted accounting principles, while taking account of the specific characteristics and needs of the system and to promote consistent accounting and financial reporting practice among the organizations.

The primary objective of the standards is to provide a framework for accounting and financial reporting in the United Nations system which reflects generally accepted accounting principles, while taking account of the specific characteristics and needs of the system.

The representative of the Board of Auditors also indicated that progress had been made on the issue of generally accepted accounting principles applicable to the United Nations system, which was currently being discussed with the Panel of Auditors.

Technical competency in understanding financial statements and reporting, generally accepted accounting principles, audit and investigation

(q) Evaluate changes in accounting principles to determine the appropriateness of accounting principles and financial disclosure practices

3. Financial accounting and reporting 387

3. Financial accounting and reporting

3. Financial accounting and

Financial accounting arrangements

The United Nations would need to invest substantial human, material and financial resources, as well as time, in creating the essential support facilities and services while also meeting generally accepted standards of accountability.

Financial accounting and reporting

Subprogramme 3. Financial accounting and reporting

3. Financial accounting and reporting activities

Mr. ABOLHASSANI (Islamic Republic of Iran) Today inter State relations and interdependency among States are bound not only by freely accepted obligations but also by the generally accepted principles of international law.

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.

Subprogramme 3. Financial accounting and reporting

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.

Table 28B.13 Resource requirements financial accounting and reporting

7. Organizations have generally complied with the common accounting standards for the biennium 1992 1993.

In most circumstances, the financial reporting standards required for corporate reporting are contained in the generally accepted accounting principles recognized in the country where the entity is domiciled.

We conducted our audit of the annual financial statements in accordance with section 317 of the German Commercial Code and the German generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer (IDW).

15. The consolidated financial statements did not show comparative figures for the biennium 1990 1991 as required by generally accepted accounting practice (see paras. 56 and 57).

We conducted our audit in accordance with German audit regulations and generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer in Deutschland (IDW).

Inadmissible communications 118 71.

Inadmissible complaints 163

A number of the recommendations were made on issues concerning non financial assets, relating to harmonization with the Handbook of National Accounting Integrated Environmental and Economic Accounting, new developments in the economy, and methodological advances.

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.

(b) The financial statements were prepared in accordance with the stated accounting principles

(UN A 41 834) Financial accounting and reporting activities

In short, we are in favour of constructive cooperation with forces of any political orientation which respect universally accepted standards of democracy.

154. Financial rule 111.6 should be reviewed in the light of generally accepted accounting principles.

Financial measures

(c) The liaison officer responsible for the restructuring of UNITAR should now be designated and specific guidelines be formulated on the transfer of accounting and financial services from New York to Geneva, including accountabilities for valuable books and non expendable property of an attractive nature

The Saudi National Commission for Child Welfare, which is part of the Ministry of Education, is responsible for following up on the implementation of, and raising awareness about, the Convention on the Rights of the Child.

The Ministry of Foreign Affairs of the Azerbaijani Republic declares that the national referendum was conducted in keeping with the generally accepted international norms and is confident that the results of the referendum will serve to strengthen democratic principles in Azerbaijan.

The Section is the focal point for the financial operations of the Fund and the financial accounting function is shared across the units within it.

The organization has stated that the financial statements and schedules conform with the accounting standards.

The Board noted that the financial statements of the Fund of UNEP conformed to the accounting standards.

We view those actions as not consistent with the universally accepted principles of international law, the Charter of the United Nations, the principles of the World Trade Organization and the relevant United Nations resolutions.

The Charter seeks to establish generally accepted principles and norms which govern international economic relations.

The improvement and harmonization of the relevant national legislation of the States adopting this joint statement, in accordance with generally accepted international legal rules.

With respect to pollution from vessels, this can only be done by giving effect to quot generally accepted international rules or standards quot .

The Office shall review further ways of enhancing the Financial Accounting System to increase its usefulness.

28B.27 Responsibility for financial accounting and reporting is entrusted to the Accounts Division.

34. The United Nations remains responsible for UNITAR apos s financial accounting and the preparation of UNITAR apos s financial statements.