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.

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 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.

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.

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.

7. Organizations have generally complied with the common accounting standards for the biennium 1992 1993.

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 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 international community bears an important responsibility in ensuring the discontinuance of unacceptable practices and the preservation of the societies in question.

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.

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 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

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

Prenatal testing of fetuses (or of in vitro embryos before transfer to the uterus) is now well established throughout the developed world.

(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.

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.

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.

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

(a) Basis of accounting

Reset volume accounting

Maintenance of accounting system Multi user

President, Court of Audit

Financial accounting arrangements

(c) Fund accounting.

You the purser? Yes.