(m) Accrual Basis

Accrual basis of accounting

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

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

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

19. Financial transactions are recorded in the accounts 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.

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

(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

(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.

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

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.

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

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

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

The queen does it all.

Autonomy and accountability

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

(a) To develop guidelines for the comprehensive delegation of authority to line managers, together with measures for follow up and accountability

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

43. Peace operations often include institution building responsibilities that contribute to the development of the rule of law in post conflict situations.

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.

Moreover, such a regime would have the undesirable consequence of discouraging the emerging industry of certification authorities, thus limiting the possibilities of use of digital signatures.

(a) Promoting delegation and accountability

After entry into force, such privileges and immunities would be only applicable to those Parties for which the agreement has entered into force different regimes would therefore apply.

The European Union strongly condemns all massacres and other atrocities committed before, during and after the military campaign which led to the overthrow of the former Zairian regime.

(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.

448. It is assumed that following decentralization of the health services, management of primary health care will be transferred to the gmina level.

The novelty of the world since 2008 is that, for the first time in more than a generation, advanced countries are experiencing debt crises and starting to look like poor countries with weak institutions. Was this just a peculiarity of the eurozone, in which sovereign countries did not control their own currencies?

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

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

Each developing country must take primary responsibility for its own developments and prepare an ambitious national poverty reduction strategy taking into account the human rights dimension of poverty, promote good governance and ensure accountability and transparency in public and private sector management.

The Committee created a Technical Working Group (TWG) to conduct a general review of the existing programmes of the different agencies and to identify the problems of child protection within the contexts of prevention, deterrence, actual incidence of violation and post incidence and rehabilitation.

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

Promotion and protection of human rights and effective functioning of human rights mechanisms

Public health control is carried out by the Republika Srpska Institute for Health Protection laboratories, authorized to carry out control of health, while microbiological control is the responsibility of the Veterinary Institute.

The final report will be compiled under the authority of the Chairperson after the conclusion of the Meeting.