Article 7 The Company shall make disclosure of the important accounting policies and accounting estimates it has adopted, and it is not required to make disclosure of those unimportant ones.It shall make disclosure of the basis for determining these policies and the basis for the measurement of items of financial statements as well as the crucial hypothesis and uncertain factors it has adopted in accounting estimates when disclosing the important accounting policies and accounting estimates.

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

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies, which have been used

(iv) The disclosure of the significant accounting policies used should be an integral part of the financial statements. The policies should normally be disclosed in one place

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies that have been used

The financial period of the Organization for all other funds is a biennium and consists of two consecutive calendar years

(iv) The disclosure of the significant accounting policies used should be an integral part of the financial statements.

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies which have been used

The policies are consistent with those which the Office applied in prior years when it was part of UNDP.

The United Nations follows the International Accounting Standard 1 on the disclosure of accounting policies, as modified and adopted by the Consultative Committee on Administrative Questions at its fifty fourth session, as shown below

(d) The accounting policies of the organization, as summarized in note 2 to the financial statements these accounting policies have been applied on a basis consistent with the preceding financial periods.

Policy analysis would be useful only if it resulted in effective policy instruments that were used by Governments and the international community.

(4) important accounting policies and accounting estimates

The type of policy instrument used

Accounting policy disclosure

Note 2. Accounting Ppolicies

Note 2. Accounting policies

Accounting policy for voluntary contributions

UNDP supports such a procurement policy and has incorporated it into the Procurement Manual.

(a) A combination of different policies, rather than reliance on a single policy

Article 8 The Company shall make disclosure of the changes in accounting policies and estimates and corrections of errors according to the provisions of the Accounting Standards for Enterprises No.28 Changes in Accounting Policies and Estimates and Corrections of Errors and the guidelines for the application of the Standards.

II. Summary of Significant Accounting Policies

Staff separation cost estimates as per the accounting policy on contingent liabilities (note 2 (c))

Statement IV The core budget statement of appropriations

Note 1. Summary of significant accounting policies

Note 2. Summary of significant accounting policies

Summary of significant accounting policies

Note 1. Summary of significant accounting policies

(5) an explanation on changes in accounting policies and accounting estimates as well as correction of errors

The new policy will be implemented in the preparation of the financial statements for 2006.

(c) The approach that might be adopted in the legal instrument to policies and measures.

20. Leaders welcomed the outcomes of the Forum Aviation Policy Ministers Meeting and recognized the value of the sectoral policy meeting format adopted in this case.

The audit committee should play a role in establishing a policy on purchasing non audit services from the external auditor this policy should be disclosed along with an explanation or assessment of how this policy sufficiently ensures the independence of the external auditor (FEE, 2003a).

Consequently, the national and multinational (non United Nations) military policies that are followed by contingents in some missions do not necessarily agree with the Department's policy and vary significantly from each other, while in other instances there is no policy at all in place.

So long as the contributions were calculated using the current methodology, her Government would willingly accept the results.

5. Public finance, planning and economic policy

(ii) Prudence, substance over form and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies

Secondly, the degree of credibility of those conferences and their outcomes had been enhanced, not just in the eyes of those responsible for the adoption of international policies, but also in the eyes of those responsible for the preparation and implementation of national policy, the non governmental community and civil society.

(iii) Financial statements should include clear and concise disclosure of all significant accounting policies that have been used

Note 2. Summary of significant accounting policies

The following are the significant accounting policies of UNITAR

Note 2. Summary of significant accounting policies

Steps taken to develop a policy on equal opportunities

(iv) The disclosure of the significant accounting policies used should be an integral part of the financial statements.