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.

Instead of pricing based on cost,

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.

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.

This average cost was based on previous contracts.

The cost estimates are based on the cost parameters provided below.

Awards not based on value for money considerations

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.

Prudential regulation discriminates on the basis of the transaction s currency of denomination or maturity, and that is good.

9. On a full cost basis, the requirements are estimated as follows

(a) The proportion of the confiscated proceeds of crime or property to be shared shall be determined by the Parties on a quantum meruit basis or on any other reasonable basis agreed upon by the Parties

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

(a) The proportion of the confiscated proceeds of crime or property to be shared shall be determined by the Parties on a quantum meruit basis or on any other reasonable basis agreed upon by the Parties

Maturity

These additional requirements are estimated on a full cost basis at 33,300.

The cost estimate is calculated at 1 per cent of the average troop strength.

Retirement benefit

Eligibility

21. In response to inquiry, the Committee was informed that the above mentioned cost was based on the average cost, based on the expected country of origin of personnel and military observers.

The inventory of such non expendable property is maintained at historical cost

In our opinion, this selection should be very careful, based on a price performance ratio.

National Child Benefit

(b) Eligibility and Registration

Professor Amor has been awarded the Order of the Republic, the Order of Educational Merit, the National Human Rights Prize and the Spanish Order of Merit, as well as a number of decorations and academic distinctions from foreign universities and institutions.

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.

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

36. The conference servicing requirements for the Conference on a full cost basis are estimated at 825,000.

Section I. Payment of the benefit

(d) The full cost is reimbursed on the basis of an agreed apportionment by all participating organizations in the system.

UNDP also provides global administrative and financial services to the United Nations system at the country level on a cost recovery basis.

The salaries of locally recruited staff are also estimated at net cost and are based on local salary scales applicable to the mission area.

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

Chevalier of the National Order of Merit

LL.B. (Hons) (Singapore), 1963

The main criterion is merit and qualifications.

Audit of certificates of entitlement

It's very simple. It's cost plus markup.

The salaries of locally recruited staff are also estimated at net cost and are based on local salary scales applicable to the mission area.

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

This entitlement can only be exercised once, the insured person has no entitlement with regard to subsequent marriages.

Provision is also included for the purchase of oil and lubricants based on 25 per cent of the total cost of fuel ( 13,800).

The annual cost estimate is calculated at 1 per cent of the average monthly strength for military observers, contingents and civilian police.

(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.