(m) Accrual Basis

Accrual basis of accounting

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

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

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

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

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

(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

Likewise, accountability must be improved.

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

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

Autonomy and accountability

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

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

8. In addition, existing control mechanisms will be reviewed to strengthen those that support accountability and eliminate or modify those that undermine it.

Mr. Tal (Jordan) said that efforts to improve responsibility and accountability, as a prerequisite for successful organizational change, must be comprehensive, non selective and sustainable.

This will require a paradigm shift to embrace a new culture of empowerment, responsibility and accountability.

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.

Promoting accountability and respect for relevant standards on human rights and the rule of law in reform efforts

He recommended changes to the system to improve communication between State agencies and greater accountability.

7. While the extent of delegation is intricately tied to the development of effective accountability mechanisms, improving accountability in the Organization requires strengthening the vertical chain of dialogue and reviews both up and down the line of management.

(c) Integrity, transparency and accountability in the management of foreign aid. There have also been calls for better accountability measures in development aid, especially in the current international relief efforts for the tsunami disaster in South Asia.

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

Reform must strive to make it more transparent with monitoring and accountability mechanisms.

This resistance to decentralization does nothing to improve the health indicators.

(a) Promoting delegation and accountability

Rich and poor countries alike share a responsibility to fight corruption and improve governance and accountability.

40. Welcomes the intention of the Secretary General, as set out in action 32 of his report,A 57 387 and Corr.1 to continue to improve management, and requests the Secretary General to continue to improve accountability and responsibility as well as monitoring and control mechanisms and procedures

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

However, the report lacked concrete proposals for a radical change in arrangements to ensure responsibility and accountability.

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.

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

Are there some rules we can develop for changing rules?

The special procedures system has a responsibility to act as an early warning mechanism in relation to situations involving serious violations of human rights.

To improve financial accountability, a programme support unit is operational in BDP and more rigorous work planning and reporting processes have been established.

Intelligence informs us... that the German aircraft industry has been converted... almost entirely to the production of fighter planes for defense, and that these fighters are being withdrawn from the Russian front... to beef up the defense on this front.

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

Reforms cannot be dictated by power or money.

The faithful, swift and effective implementation of that responsibility to protect will help to prevent, deter or halt such situations.