Other organizations involved in determining United States accounting standards include the Governmental Accounting Standards Board (GASB), formed in 1984, and the Public Company Accounting Oversight Board (PCAOB).

(c) A system of accounting and auditing standards and related oversight

In 1973, the Accounting Principles Board was replaced by the Financial Accounting Standards Board (FASB) under the supervision of the Financial Accounting Foundation with the Financial Accounting Standards Advisory Council serving to advise and provide input on the accounting standards.

Views of the Board of Auditors on improving oversight functions

The Board recommends that UNHCR review the accounting for advances to UNDP.

The Board recommends that UNHCR review the accounting for advances to UNDP.

In the opinion of the Board, this was not an appropriate accounting treatment.

The Board reiterates its recommendation that UNHCR consider disclosing more items in its financial report in respect of good governance principles applied to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

The Board reiterates its recommendation that UNHCR consider disclosing more items in its financial report in respect of good governance principles applied to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

The Board reiterates its recommendation that UNHCR consider disclosing more items in its financial report in respect of good governance principles applied to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

22. The Board noted the improvements effected in internal and accounting controls at ECA.

The Board previously recommended that the Administration consider the disclosure of items in the financial report in terms of good governance principles relating to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

In paragraph 33 of its report, the Board recommended that UNICEF disclose items in the financial report in terms of best governance principles relating to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

His delegation regarded the bodies comprising the tripartite oversight mechanism, namely, the Board of Auditors, the Office of Internal Oversight Services and JIU, as complementary.

In paragraph 43 of its report, the Board recommended that ITC consider the disclosure of items in the financial report in terms of best governance principles relating to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

In paragraph 29 of its report, the Board recommended that UNRWA consider the disclosure of items in the financial report in terms of best governance principles relating to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

In paragraph 33, UNFPA agreed with the recommendation of the Board of Auditors to (a) consider the disclosure of information in terms of best governance principles relating to oversight, performance reporting, social accounting issues, risk management, continuity and internal control issues.

A board composed of resident representatives from country offices provides strategic oversight to the regional centres.

81. The Board recommends that UNDCP should review and simplify accounting arrangements for the fund of UNDCP.

The Board noted that the financial statements of the Fund of UNEP conformed to the accounting standards.

A number of attempts have been made to define intangible assets Prior to 2005 the Australian Accounting Standards Board issued the Statement of Accounting Concepts number 4 (SAC 4).

The Executive Board adopted decision 2005 19 UNDP, UNFPA and UNOPS report on internal audit and oversight.

The Executive Board adopted decision 2005 19 on internal audit and oversight for UNDP, UNFPA and UNOPS.

In paragraph 78, the Board recommended that UNICEF harmonize the accounting treatment of private sector fund raising proceeds.

(f) Stressed the importance of promoting environmental accounting in the users' community and taking on board users' needs

The Board is concerned that the current accounting and reporting arrangements for UNDCP do not facilitate this process.

The Organization follows international accounting standard 1, Presentation of financial statements , on the disclosure of accounting policies, as modified and adopted by the Chief Executives Board for Coordination as follows

The Secretary General has announced that a high level oversight committee is being established to closely monitor oversight reports and the implementation of recommendations of the three oversight bodies OIOS, the Board of Auditors and the Joint Inspection Unit.

The Environmental Protection Agency, in cooperation with the Puerto Rico Environmental Quality Board, provided oversight of the investigation.

In paragraph 46, the Board recommended that the Administration correct accounting errors and reduce the risk of such errors.

Here are some photos of the May 1 protest against the oversight board that were shared on social media

The Board noted that the financial statements of the United Nations University, by and large, conformed to the accounting standards.

The Office of Internal Oversight Services reported to the Board that it felt that this would infringe on its independence.

The Board of Auditors would maintain oversight of the process for preparing the accounts to assure accuracy and complete reporting.

The Executive Board may wish to consider revitalizing its management oversight authority as provided in the Constitution by, inter alia

The present paper focuses on the external oversight mechanisms and, in particular, on the role of the Board of Auditors.

22. Also stresses the importance of oversight with respect to the development and implementation of the capital master plan, and requests the Board of Auditors and all other relevant oversight bodies to initiate immediate oversight activities and to report annually thereon to the General Assembly

Accounting

UNODC wishes to reiterate, as already conveyed to the Board, that UNODC believes that it correctly reflected income in line with its accounting policy, which is consistent with the United Nations system accounting standards.

(c) The Board recommended that financial rule 111.6 should be reviewed in the light of generally accepted accounting principles (para. 50).

With the convergence of the U.S. GAAP and the international IFRS accounting systems, as the highest authority over International Financial Reporting Standards, the International Accounting Standards Board is becoming more important in the United States.

(i) The Under Secretary General for Internal Oversight Services shall be an expert in the fields of accounting, auditing, financial analysis and investigations, management, law or public administration

Oversight

In paragraph 279, UNFPA agreed with the recommendation of the Board of Auditors to (a) expedite the filling of vacant posts in the Division for Oversight Services and (b) improve its audit coverage on the reliability of the accounting and other data leading to the production of financial statements.

Such invitees may include representatives of the United Nations Board of Auditors and the Under Secretary General for Internal Oversight Services.