(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 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.

Accrual basis accounting

Basis of accounting

(b) Accounting basis

(a) Basis of accounting

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

The UNIDO accounts are maintained on a fund accounting basis.

(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.

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.

(b) The Organization's accounts are maintained on a fund accounting basis.

Charges or credits relating to prior years and Any changes in the basis of accounting.

(d) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

Interest income is from cash and term deposits is recorded on the an accrual basis during the financial period.

The United Nations University accounts are maintained on a quot fund accounting quot basis.

(d) Income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

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

(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

In paragraph 42 of its report, the Board reiterated its recommendation that the Fund (a) implement a monthly reconciliation of the payments of contributions to enhance payment recovery and introduce full accrual accounting and (b) launch a United Nations system wide initiative to that effect.

Maturity

Retirement benefit

Eligibility

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.

As a method, the subject is termed national accounting or, more generally, social accounting.

Section I. Payment of the benefit

(f) The Organization's financial statements are prepared on the historical cost basis of accounting and are not adjusted to reflect the effects of changing prices for goods and services

International Accounting and Reporting issues

The accrual basis of accounting for revenue in each financial period means that income is recognized when it is due and not when it is received.

Chevalier of the National Order of Merit

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

The main criterion is merit and qualifications.

Audit of certificates of entitlement

IAS 17 Accounting for Leases

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.

There needs to be a modernized approach to management in the United Nations based on strengthened accountability, greater transparency and more efficient working practices.

(f) The United Nations General Fund financial statements are prepared on the historical cost basis of accounting and have not been adjusted to reflect the effects of changing prices for goods and services.