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

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 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.

IAS 17 Accounting for Leases

IAS 16 Accounting for Property, Plant and Equipment

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.

International Accounting and Reporting issues

IAS 21 Accounting for the Effects of Changes in Foreign Exchange Rates

IAS 18 Revenue Recognition

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.

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.

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.

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).

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

IAS 1 Disclosure of Accounting Policies

The Government said that the Comprehensive Agreement on the Respect of Human Rights and International Humanitarian Law (CAHRIL) reaffirms its commitment and that of the NDF to adhere to and be bound by the generally accepted principles and standards of IHL.

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 .

IAS 13 Presentation of Current Assets and Current Liabilities

While endorsing the basic content of the draft principles, some delegations did not favour casting it in the form of draft principles, essentially because in their view the term principles applied to general rules, such as generally recognized principles of international law.

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).

IAS 7 Statement of Changes in Financial Position

The tasks confronting mankind can be resolved only under conditions of a just and rational world order that is founded on generally recognized principles and norms of international law.

Contracting Parties that share natural resources shall cooperate concerning their conservation and harmonious utilization, taking into account the sovereignty, rights and interests of the Contracting Parties concerned in accordance with generally accepted principles of international law.

The principles of international humanitarian law are taken into consideration.

Principles of international law and the Charter of the United Nations

Fundamentals of International Law (monograph), 1988, Kyiv.

IAS 10 Contingencies and Events Occurring after the Balance Sheet Date

The only exceptions mentioned concerned diplomatic and other immunities granted under generally accepted rules of international law as well as special arrangements applying to foreign troops stationed in a State's territory.

Reaffirming the fundamental importance of adherence to and implementation of international humanitarian law, refugee law and human rights law as well as internationally accepted norms and principles, in particular the principles of humanity, neutrality and impartiality for the provision of humanitarian assistance,

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.

Implementation of relevant IHL principles

(iii) Are IHL principles taken into account

In answering this question, States are encouraged to address, among other issues, the following specific questions

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