Applicable standards

2. Accounting standards

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

United Nations system accounting standards

United Nations system common accounting standards

Common Accounting Standards in the United Nations System

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.

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

The setting or compliance with international accounting standards

We also regret its overly selective character and the application of double standards, which undermine its authority.

This would be consistent with the United Nations system Common Accounting Standards.

Therefore, of the 41 new posts approved in the support account budget in 2003 04, 35 were for the Office of Internal Oversight Services.

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).

(g) Adoption of rules, regulations and procedures incorporating applicable standards for the protection and preservation of the marine environment

The financial operation of the centre should be undertaken within the basic parameters of accounting procedures that are internationally acceptable.

(iii) Common accounting standards for the organizations of the United Nations common system (decision 47 449)

UNHCR existing procedures for the recording of contributions are in accord with the United Nations accounting standards.

Further recalling paragraph 29 of the annex to the report of the Secretary General on accounting standards, A 48 530.

In this section, the Special Rapporteur would like to give an overview of the problem as well as of the applicable standards.

The standards are thus expected to draw accounting principles and methods in the system towards common norms.

The standards are thus expected to draw accounting principles and methods in the system towards common norms.

They also take into account the common accounting standards for the United Nations system, as adopted by the Administrative Committee on Coordination.

A number of attempts have been made to define intangible assets Prior to 2005 the Australian Accounting Standards Board issued the Statement of Accounting Concepts number 4 (SAC 4).

Therefore, it is proposed that the revolving component of the current Fund be retained and continue to operate using the same criteria as currently established.

UNHCR participates in the inter agency Task Force that continues to review accounting standards and the presentation of financial statements.

UNHCR participates in the inter agency Task Force, which continues to review accounting standards and the presentation of financial statements.

The Board assessed the extent to which UNFPA apos s financial statements for the 1992 1993 biennium conform to the Common Accounting Standards.

They also take fully into account the common accounting standards for the United Nations system, as adopted by the Administrative Committee on Coordination (ACC).

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

For the General Service category, the difficulty was the lack of consistency among the standards in place at the various headquarters duty stations.

29. The Board noted that the presentation of the liquidity position (statement V) by UNICEF was made in the context of the United Nations system accounting standards.

From the legal standpoint, it must be acknowledged and recognized that the international norms in force to protect children are adequate and well adapted.

Our interpretation is that only pursuant to paragraph 38 of the United Nations system accounting standards can disclosure of expendable items be made.

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.

Accounting period

All commitments against resources of future financial periods have been disclosed as required by the United Nations System Accounting Standards.

These financial statements and schedules conform with the Accounting Standards (General Assembly document A 48 530 of 29 October 1993).

Also recalling its resolution 48 416 C of 23 December 1993 on United Nations system accounting standards,

In paragraph 37, the Board recommended that UNODC correctly reflect income not on the basis of the size of the contributions but in line with its accounting policy to make it consistent with the 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.

UNODC wishes to reiterate, as already conveyed to the Board, that UNODC believes that it correctly reflected income in line with its accounting policy, which is consistent with the United Nations system accounting standards.

In future, accounting for contributions in kind should be done in conformity with the common accounting standards being developed currently for the United Nations system.

(g) Standards of protection which the affected State applies to the same or comparable activities, and standards applied in regional or international practice