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.

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.

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 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 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.

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.

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

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.

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.

acceptable excuses

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).

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.

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

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.

quot The Constitutional Act to give effect to the Constitution of the Republic of Macedonia states that the Republic of Macedonia bases its international position and its relations with other States and international organizations on the generally accepted principles of international law (article 3).

Mutual legal assistance (art. 18, para.

Belgium stated that the acceptable languages were English, French and Dutch.

Belize stated that the acceptable language was English. Botswana stated that English was the acceptable language.

Chile stated that the acceptable language was Spanish.

Croatia stated that the acceptable language was English.

Myanmar stated that the acceptable language was English.

Namibia stated that the acceptable language was English.

The Philippines stated that the acceptable language was English.

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.

and to proclaim the acceptable year of the Lord.

To preach the acceptable year of the Lord.

Method of dealing with admissible communications

When the Preparatory Committee for the Fiftieth Anniversary of the United Nations was deliberating on a theme for the anniversary, some of us tried to add peace, development and democracy to the generally accepted quot We the peoples ... quot .

Jamaica stated that the acceptable language was English.

And then you want to make sure that this separation is within acceptable levels.

(v) Whether proper books of accounts have been kept where in the presentation of statements there are deviations of a material nature from the generally accepted accounting principles applied on a consistent basis, these should be disclosed

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.

Inadmissible communications 118 71.

Inadmissible complaints 163

NOVEMBER 1993 FEBRUARY 1994

Well what error probability is acceptable?

) If the fair value is less than carrying value (impaired), the goodwill value needs to be reduced so the carrying value is equal to the fair value.

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).

5. Notes the progress made, as reported to the Governing Council by the Board of Auditors, on the issue of generally accepted accounting standards and principles applicable to the United Nations system

Armenia stated in its notification that the acceptable languages were Armenian, English or Russian. Austria stated that the acceptable language was German.