Accrual basis accounting

(m) Accrual basis.

(m) Accrual Basis

Accrual basis of accounting

Payments of benefits, including withdrawal settlements, are recorded on an accrual basis.

19. Financial transactions are recorded in the accounts on an accrual basis.

Bases of accounting Financial statements are currently prepared on a modified accrual basis.

Services account (i) Income All income is accounted for on an accrual basis.

A new rule was added on accrual basis of accounting and its permitted modification.

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

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

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

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

(h) The income and expenditures and assets and liabilities are recognized on the accrual basis of accounting.

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

All UNDP expenditure is accounted for on an accrual basis, except for that relating to staff entitlements (costs related to early separation programme are however, recorded on an accrual basis) and project components implemented by Governments and non governmental organizations, which are accounted for on the basis of cash disbursements only.

Interest income and dividends are recorded on an accrual basis and foreign taxes withheld are recorded as receivables.

Income from assessed contributions is recognized on an accrual basis based on the budget approved by the Conference of the PartiesCOP

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

The Committee is of the view that income recognition for those special programmes should be on an accrual basis.

The Committee is of the view that income recognition for those special programmes should be on an accrual basis.

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.

(ii) Expenditure All expenditure is accounted for on an accrual basis, except for that relating to staff entitlements, which are accounted for on the basis of cash disbursements only.

There will be a system of annual and supplementary programmes, the income for which will be recognized on an accrual basis.

There will be a system of annual and supplementary programmes, the income for which will be recognized on an accrual basis.

Expenditure 14. All expenditure of UNICEF is accounted for on an accrual basis, except for that relating to staff entitlements, which is accounted for on the basis of cash disbursements only.

Project expenditure is accounted for on an accrual basis and is incurred following authorization of the funding source in the form of project budgets .

(d) Generally, income, expenditure, assets and liabilities are recognized on the accrual basis of accounting, although for assessed income see paragraph (j) (ii) below.

Appendix D compensation accrual

UNRWA will ensure full compliance with the accrual basis in 2006 as recommended earlier by the microfinance and microenterprise programme Advisory Board.

Accordingly, UNHCR follows the accrual basis of accounting for revenue and for expenditure, which provides for proper matching of revenues and costs.

Accordingly, UNHCR follows the accrual basis of accounting for revenue and for expenditure, which provides for proper matching of revenues and costs.

(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.

All income of UNFPA (including pledges from Governments, investment income and miscellaneous income, but excluding contributions to cost sharing and trust funds and interest on interfund balance) is recorded on an accrual basis.

Let me suggest, however... that you apply for permission from the Treasury Department... to change your system from an accrual to a cash basis.

63. With respect to the accounting standards, in the 1996 1997 accounts UNIDO recognized income on an accrual basis and made full provision for delays in the collection of assessed contributions.

Taxpayers who use the accrual method of accounting...

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.

Any changes from the accrual basis of accounting and reasons therefor must be approved by the Executive Director and fully disclosed in the financial statements. Rule 15.7

Unless otherwise directed by the Registrar, or by the particular terms governing the operation of a trust fund, reserve or special account, all financial transactions shall be recorded in the accounts on an accrual basis.

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.

Financial transactions shall be recorded in the accounts on an accrual basis, except as may be otherwise permitted under the common accounting standards of the United Nations system or required by the terms of any trust fund.

(i) Going concern, consistency and accrual are fundamental accounting assumptions.

(i) Going concern, consistency and accrual are fundamental accounting assumptions.