Accrual basis accounting

(m) Accrual basis.

(m) Accrual Basis

Accrual basis of accounting

Appendix D compensation accrual

Taxpayers who use the accrual method of accounting...

(10) As regards intangible assets, it is required to list item by item their acquirement form, initial value, beginning balance, accrual at current period, amount transferred out at current period, amount of amortization at current period, amount of accumulated amortization, ending balance, the number of remaining years of amortization.

(15) As regards payables to employees, it is required to list item by item the beginning balance, accrual at current period, amount paid at current period and ending balance of such payables.

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

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

a. Going concern, consistency and accrual are fundamental accounting assumptions.

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

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

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

Payments of benefits, including withdrawal settlements, are recorded on an accrual basis.

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

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

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

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

(d) Income, expenditure, assets and liabilities are recognized on the accrual basis of accounting

(d) Income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

(d) Generally, income, expenditure, assets and liabilities are recognized on the accrual basis of accounting.

(d) The income, expenditure, assets and liabilities are recognized on the accrual basis of accounting

UNDP has made an accounting accrual of 27 million for the year ended 31 December 2004. This amount is over and above disbursements by UNDP for after service health insurance, which are included as part of biennial support budget expenditure.

An accounting accrual of 27 million was made in 2004 for after service health insurance benefits.

Going concern, prudence, substance over form, materiality, consistency and accrual are fundamental accounting assumptions and policies

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.

(h) The income and expenditures and 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

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

Interest income and dividends are recorded on an accrual basis and foreign taxes withheld are recorded as receivables.

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

The Committee is of the view that income recognition for those special programmes should be on an accrual basis.

The Committee is of the view that income recognition for those special programmes should be on an accrual basis.

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

There will be a system of annual and supplementary programmes, the income for which will be recognized on an accrual basis.

There will be a system of annual and supplementary programmes, the income for which will be recognized on an accrual basis.

All UNDP expenditure is accounted for on an accrual basis, except for that relating to staff entitlements (costs related to early separation programme are however, recorded on an accrual basis) and project components implemented by Governments and non governmental organizations, which are accounted for on the basis of cash disbursements only.

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

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

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

In conjunction with the implementation of a new integrated financial management system (PeopleSoft) during 2004, UNHCR further refined its accrual based expenditure accounting.

In conjunction with the implementation of a new integrated financial management system (PeopleSoft) during 2004, UNHCR further refined its accrual based expenditure accounting.

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