(q) Refinement of accounting practice

Refinement in accounting practice

Accounting standards and practices

Accounting practices (para. 50)

I cannot anticipate something going wrong.

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 bill is expected to face constitutional challenges.

While anticipating much of the preparatory work, the plan could not take account of the results of the conferences.

8. In the field of conference services, activity based costing can offer an approach consistent with cost accounting theory.

(l) Conducting research on statistical methods and promoting harmonization of national accounting and statistics through the adoption of international statistical classifications

were passed in the session vote.

At the request of Member States, the Statistics Division has developed a strategic response on an integrated economic statistics approach as a basis for an exchange of views at the thirty seventh session of the Statistical Commission.

2. Review the present method of recognition of income so that its accounting policies and practices follow the United Nations Accounting Standards (para. 16).

21. UNICRI, upon the request of the Statistical Division of the Economic Commission for Europe, serves as a rapporteur for crime and criminal justice statistics for the Conference on European Statisticians Integrated presentation of international statistical work.

(q) Evaluate changes in accounting principles to determine the appropriateness of accounting principles and financial disclosure practices

8. Activity based costing can offer an approach consistent with cost accounting theory and suitable for use in the conference services area.

Recommendation 1. Review the present method of recognition of income so that UNHCR accounting policies and practices follow the United Nations accounting standards (para. 16).

Developing statistical concepts and methods for use by Member States

In response, the Deputy Executive Director pointed out that the Board of Auditors report made reference to the practices followed by UNICEF, UNDP and WFP.

Inter American Development Bank

Or is running a bookie joint legal these days?

186. A number of informal social security schemes in the form of insurance schemes are available, in addition to the statutory schemes.

In case it is otherwise stipulated by the state, such provisions shall prevail.

We conducted our audit of the annual financial statements in accordance with section 317 of the German Commercial Code and the German generally accepted standards for the audit of the financial statements promulgated by the Institut der Wirtschaftsprüfer (IDW).

In case the preparation of such reserves at the current period is not identical with that prescribed in accounting policies in terms of methods or proportion, a special explanation thereon must be given.

The present practice for determining the amount of the audit fee is that the Board presents the allocation of audit assignments to the Committee for concurrence.

One of the fundamental accounting assumptions contained in the general framework of the United Nations Accounting Standards (UNAS) is that an accrual basis of accounting for revenue is used, i.e. income is recognized when it is due and not when it is received.

Views on the Conference on Disarmament s agenda and programme of work

The legal framework in this area will be upgraded with the entry into force of the Law on Equal Opportunities for Women and Men, which is expected to be adopted by the Assembly of the Republic of Macedonia by the end of 2005.

The Commission on Human Rights welcomes plans for a new law on court organization and structure, including a reform of the Supreme Court.

Accordingly, quotations were obtained from different internationally recognized firms of auditors and submitted to the Committee on Budget and Finance for its consideration at the Tribunal's eighteenth session.

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

That's OK. I'll give you a shortcut for multiplying even faster on the calculator.

The bill was expected to come before Parliament again in September 1998.

Following the proposal of the Tribunal, the fourteenth Meeting of States Parties authorized the Tribunal to appoint an auditor to examine the financial statements of the Tribunal for the financial year 2004, pending the appointment of the auditor by the Meeting for the financial period 2005 2006 and subsequent periods.

(4) important accounting policies and accounting estimates

ITC, in liaison with United Nations Headquarters, should review the accounting treatment of deferred charges and deferred income to ensure that it is consistent with best accounting practice (para. 13).

Objective 2. Improvement of accounting methodology and the ability to produce expenditure reports.

6. Cost accounting in not for profit service organizations is quite different.

25. In order to develop a cost accounting system, a prototype approach seems advisable.

Furthermore, the Board of Auditors had recommended that such comparisons be reinstituted.

The Committee welcomes the National Human Rights Plan, as well as the establishment of the Consejo Nacional de la Magistratura.

Total implementation of legislative services in terms of programmed output for programmes directly related to major conferences

11. Requests the Board of Auditors, in consultation with the Secretary General, to examine the recosting methodology and to report thereon to the General Assembly at its fifty ninth session, including proposing the most appropriate mechanism for managing the currency aspects of the recosting methodology

(Signed) Philippe Séguin First President of the Court of Accounts of France Lead auditor