46. The Chairman of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) at its fourteenth session presented the Working Group s report.

4. ISAR recognizes that a number of these issues are under consideration by the International Accounting Standards Committee (IASC).

ISAR was the only intergovernmental forum where developing countries could participate in the ongoing process of standardizing accounting standards.

(b) Takes note of the report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) and takes no decision on the recommendations therein and

With regard to the work of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), he called for work on accounting and reporting to be carried forward as part of the Commission apos s expert meetings.

With regard to ISAR, the Intergovernmental Working Group of Experts should continue to exist in addition to the 10 expert meetings allowed annually, and provision for ISAR should therefore be included in the regular budget.

Poland

He explained ISAR apos s origin in the Economic and Social Council (ECOSOC) and its role in the harmonization of national accounting standards.

When formulates the standards, the enterprise may consult an intermediary organ or related experts.

Monthly salary rates for staff in the Professional and higher categories at Headquartersa

(b) Workload standards and performance measures

(b) Workload standards and performance measures

Performance measures (baselines and targets)

INTERGOVERNMENTAL WORKING GROUP OF EXPERTS ON INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

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

E. Accounting standards

(i) Lack of criteria to define the bases of post graduate specialization

Standards for national and international statistics are to be developed on the basis of sound professional criteria, while also meeting the test of practical utility and feasibility.

He also noted that ISAR apos s work was in line with the outcome of Midrand in that while the Group was composed of government experts, it had the participation of civil society in the form of professional accounting associations and committees.

His Group therefore associated itself with the conclusions proposed by the Chairman of ISAR.

However, professional associations play a positive role in ensuring that health professionals comply with certain quality standards.

To promote the use of professional and technical standards in cartography.

The audit was conducted from October to December 1997 at United Nations Headquarters in accordance with the Standards for the Professional Practice of Internal Auditing in the United Nations Organizations.

71. The spokesperson for the Latin American and Caribbean Group (Jamaica) said that her Group strongly underscored the importance of the Intergovernmental Group of Experts on Competition Law and Policy and the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR).

(b) Setting and disseminating standards for appropriate professional conduct

Impacts of Environmental Management Standards, Particularly the ISO 14000, on Developing Countries

The Japan Society for Aeronautical and Space Sciences (JSASS) committee on space debris prevention design standards published in March 1996 the final report for standards and design criteria of the National Space Development Agency (NASDA) of Japan.

Accounting standards and practices

He asked for clarification on whether the Commission could or could not approve the convening of the next session since ISAR had been established by ECOSOC.

49. The representative of the Russian Federation said that the results of ISAR apos s work had been positive, particularly for his country, and he hoped that ISAR would be able to continue in the future.

The claim preparers came from a variety of professional backgrounds such as law, financial consulting, accounting and business administration.

To maintain the trust in international statistics, their production is to be impartial and strictly based on the highest professional standards.

(ii) Environmental accounting examination of national standards and regulations for environmental financial accounting, and identification of key environmental performance indicators and their relation to financial performance (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)

6. The stated objective of financial statements as contained in the quot Objectives of Financial Statements quot issued by ISAR (1989) is to provide information about the financial position of an enterprise, which is useful to a wide range of users in making decisions and is necessary for the accountability of management for resources entrusted to it.

89. With respect to professional grading, account is taken of certain objective criteria such as level of education, diplomas and professional experience.

The JSASS committee on space debris prevention design standards published the final report10 for NASDA standards and design criteria in March 1996.

Programme standards and professional training appropriate to the age range.

For example, would it be necessary and desirable to develop a specific standard for SMEs?

Election of twenty one members of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

(2) Training of Experts of Standardization and Meteorology of Developing Countries

These topics pertained to environmental accounting, the ISAR Model Curriculum and the accounting and financial reporting needs of small and medium sized enterprises.

Compliance with the United Nations accounting standards

United Nations System Accounting Standards

To ensure compliance with the International Standards for the Professional Practice of Internal Auditing, an internal quality assessment of the UNHCR Audit Service is being conducted in 2005.

42. ISAR does not support the approach of providing for the anticipated expenditures over the life of the related operations, since it is inconsistent with the requirement to recognize an environmental liability when there is an obligation on the part of an enterprise to incur an environmental cost, as set out in paragraph 22.