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

This will be done with the next financial statements, i.e. for the year 1996.

(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 that have been used

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

Financial information used elsewhere is consistent with that in the financial statements.

If a fundamental accounting assumption is not followed, that fact should be disclosed together with the reasons

(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

4. A summary of significant accounting policies applied in the preparation of the financial statements is provided in note 2 to the financial statements.

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.

for the 12 month period from 1 July 2004 to 30 June 2005

on the Financial Reports and Audited Financial Statements,

2. The summary of significant accounting policies applied in the preparation of these statements is included as notes to the financial statements.

The financial report includes the statement of income and expenditures (Statement 1), the statement of assets, Liabilities (Statement 2), the Notes to the Financial Statements, and Annex I (exhibit V).

Pilot joint financial management and procurement assessments, and joint programmatic and financial reporting

Schedules to the financial statements

can either be included in those financial statements, in the notes to the financial statements or, in certain cases, in a section of the report outside the financial statements themselves.

(b) To comply with the new uniform financial statement formats, statement I includes two calculations of the excess (shortfall) of income over expenditure.

The present method of reporting contributions in kind consistently understates income and expenditure in the financial statements.

(v) notes to the financial statements.

more use could be made of the sort of segmental reporting techniques used for consolidated financial reporting purposes

Financial reports and audited financial statements and reports of the Board of Auditors

Financial statements

In addition, the two staff officers for food had no specific qualifications for food supply.

(d) To coordinate its activities with the Ssecretariats of other relevant international bodies and conventions

Presentation of financial statements

Notes to the financial statements 4 May 1998

Notes to the financial statements

1. Financial statements . 12 19

F. NOTES Notes to the financial statements

Accounts for the year 1997

Financial reports and audited financial statements,

Financial reports and audited financial statements, and reports of the Board of Auditors

The present document was submitted for processing after the established deadline since it was prepared in response to the report of the Board of Auditors of the United Nations, which was finalized after the said deadline.

Financial reports, audited financial statements and reports of the Board of Auditors

Financial reports and audited financial statements

Financial reports and audited financial statements and reports of the Board of Auditors 113

111. Financial reports and audited financial statements, and reports of the Board of Auditors

111. Financial reports and audited financial statements, and reports of the Board of Auditors

Financial reports and audited financial statements, and reports of the Board of Auditors

a As per schedule 1.1 of the financial statements.

10. The financial statements are supported by six schedules.