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.

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 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.

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

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.

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

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.

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.

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

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 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 .

2. The borders of the Republic of Macedonia could be changed only in accordance with the Constitution, and based on the principle of voluntariness and generally accepted international norms.

43. The Board of Auditors has confirmed that the amount requested is sufficient to ensure that the audit continues to be carried out in accordance with generally accepted auditing standards.

(c) The Board recommended that financial rule 111.6 should be reviewed in the light of generally accepted accounting principles (para. 50).

The same can be said for the general student population, with the exception of the Druze sector where the gap is rapidly closing.

It is the opinion of the Secretary General that these additional resources will be sufficient to ensure that the internal audit function is undertaken in accordance with generally accepted auditing standards.

The Islamic countries are committed to the implementation of a comprehensive peace plan in Bosnia and Herzegovina based on the principles of the Charter of the United Nations and the accepted norms of international relations.

The practical implementation of that initiative would require us to ignore the generally accepted standards relating to the interception of vessels and to the legal regimes that apply in various maritime areas.

acceptable excuses

IAS 17 Accounting for Leases

Sports Sports play a part in the life of many Czechs, who are generally loyal supporters of their favorite teams or individuals.

Various proposals were made for titles or headings, all generally aimed at indicating the difference between the three selection methods with regard to negotiations.

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).

IAS 16 Accounting for Property, Plant and Equipment

Environmental accounting

Enable accounting

Basis of accounting

Botswana Accounting 1

(a) Compliance with acceptable environmental standards (based on internationally acceptable standards)

The outputs generally consisted of publications providing guidelines criteria on environmental aspects or reports on training workshops.

The Parties shall, individually and, where appropriate, jointly, protect and preserve the aquatic environment of the Incomati and Maputo watercourses, taking into account generally accepted international rules and standards.

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).

The summit outcome document (resolution 60 1) set out the generally acceptable bases for continuing the collective effort to enhance the effectiveness of the United Nations on the basis of a comprehensive approach.

30. The set of issues from the field of human rights and ensuring a consistent implementation of generally accepted standards must certainly be in the focus of interests and activity of the United Nations.

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 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.

E. Accounting standards

(g) Environmental accounting

(g) Environmental accounting

(b) Accounting basis