(m) Accrual Basis

Accrual basis of accounting

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

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

Each fund is maintained as a distinct financial and accounting entity with a separate self balancing, double entry group of accounts.

(f) The Organization's financial statements are prepared on the historical cost basis of accounting and are not adjusted to reflect the effects of changing prices for goods and services

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

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

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

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

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

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

(d) Income, expenditure, 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

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

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.

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

Reiterating its firm condemnation of all violations of human rights in Côte d'Ivoire,

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.

Mr. Bengoa expressed the hope that one day it would be possible to develop an accountability mechanism on the international level despite the principle of sovereignty, leading to the setting up of an international system of accountability that could be accessed by all those in poverty.

Management reiterates that the Fund cannot intervene in the accounting practices of member organizations to enforce accrual accounting.

Autonomy and accountability

4. Statement by Mr. Ralph Zacklin, officer in charge, High Commissioner Centre for Human Rights

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

(i) Going concern, consistency, and accrual are fundamental accounting assumptions. Where fundamental accounting assumptions are followed in financial statements, disclosure of such assumptions is not required.

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

(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.

Insofar as constitutional development is concerned, both documents clearly prescribe the powers and responsibilities of the Central Authorities. The NPCSC has been acting within these constitutional prerogatives.

Further coordination does not in itself ensure ownership, responsibility or accountability.

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

The Working Group on the Right to Development would need to apply such criteria on a continuing basis in order to achieve coherence in institutional accountability.

(a) Promoting delegation and accountability

The recommendation has not been implemented because the Pension Board, at its fifty second session in July 2004, did not accept accrual accounting for contributions.

In all cases, the responsibility of the State can be engaged in the event of violation of the rights of an individual or a group.

(b) Repressive and or remedial action, aimed at penalizing violations which have already been committed.

Similarly, the fact that violations may have been perpetrated by a subordinate will not exonerate his superiors if they did not use their authority to prevent or halt the violation as soon as they knew or were in a position to know that a violation was being or was about to be committed.

Similarly, the fact that violations may have been perpetrated by a subordinate may not exonerate his superiors if they did not use their authority to prevent or stop the violation as soon as they knew or were in a position to know that a violation was being or was about to be committed.

The Palestinian Authority, which condemned the act, arrested some 60 suspects following the bombing.

(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.

Mr. MPAY (Cameroon), speaking on behalf of the African Group, said that the decision taken at the fiftieth session regarding the new format of the medium term plan was a most important step towards implementing the Secretary General apos s new system of accountability and responsibility.

The system is totally lacking in standards and no guidelines have been adopted to regulate the rights of prisoners or the career development, rights and duties of prison officials.

(vii) Teachers' and students' rights and responsibilities and their participation in school life identifying and handling human rights abuses in schools

7. Stresses, in this regard, the crucial importance of establishing an effective and efficient system of accountability throughout the Secretariat in order to prevent such problems and to make programme managers accountable

(e) Democracy, transparent and accountable governance and the promotion and protection of all human rights and fundamental freedoms, including the right to development