Technical competency in understanding financial statements and reporting, generally accepted accounting principles, audit and investigation

154. Financial rule 111.6 should be reviewed in the light of generally accepted accounting principles.

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

As a method, the subject is termed national accounting or, more generally, social accounting.

15. The consolidated financial statements did not show comparative figures for the biennium 1990 1991 as required by generally accepted accounting practice (see paras. 56 and 57).

In most circumstances, the financial reporting standards required for corporate reporting are contained in the generally accepted accounting principles recognized in the country where the entity is domiciled.

There is, in any case, no generally accepted opinion.

Their primary objectives are to provide a framework for accounting and financial reporting in the system which reflects generally accepted accounting principles, while taking account of the specific characteristics and needs of the system and to promote consistent accounting and financial reporting practice among the organizations.

The primary objective of the standards is to provide a framework for accounting and financial reporting in the United Nations system which reflects generally accepted accounting principles, while taking account of the specific characteristics and needs of the system.

Delegations generally accepted the proposed changes to the financial regulations.

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.

The generally accepted concept of place of business should be used.

5. Notes the progress made, as reported to the Governing Council by the Board of Auditors, on the issue of generally accepted accounting standards and principles applicable to the United Nations system

Competition in that arena had adhered to generally accepted international electoral standards.

The annual financial statements of the Tribunal for 2003 have been prepared in accordance with generally accepted accounting principles and the Financial Regulations and Rules of the United Nations, which were applied mutatis mutandis.

The net cash flow to total invested capital is the generally accepted choice.

The following basic principles are those which are generally accepted as shaping LOAC.

It is widely known and generally accepted that prevention is better than cure.

7. Organizations have generally complied with the common accounting standards for the biennium 1992 1993.

57. The inclusion of comparative figures in the financial statements is a generally accepted accounting practice and this fact is emphasized by the adoption by the United Nations of International Accounting Standard 1 which, among other things, requires that financial statements should show comparative figures for the preceding period.

All parties have generally accepted relevant proposals in the Coordinator's Paper of March 2005.

All parties have generally accepted relevant proposals in the Coordinator's Paper of March 2005.

So if in fact, the frieze depicts the Panathenaic Procession and that's generally accepted.

(v) Whether proper books of accounts have been kept where in the presentation of statements there are deviations of a material nature from the generally accepted accounting principles applied on a consistent basis, these should be disclosed

(v) Whether proper books of accounts have been kept where in the presentation of statements there are deviations of a material nature from the generally accepted accounting principles applied on a consistent basis, these should be disclosed

This principle is accepted generally both in the doctrine and in the practice of States.

The Charter seeks to establish generally accepted principles and norms which govern international economic relations.

To do so, however, would require interpretations that were generally accepted by the nations involved.

The representative of the Board of Auditors also indicated that progress had been made on the issue of generally accepted accounting principles applicable to the United Nations system, which was currently being discussed with the Panel of Auditors.

The Board stated that the inclusion of comparative figures in the financial statements was a generally accepted accounting practice and that fact was emphasized by the adoption by the United Nations of International Accounting Standard 1, which, among other things, required that financial statements should show comparative figures for the preceding period.

These checkups are voluntary and are generally accepted because prostitutes can see why they are necessary.

The Board continues to recommend that the Secretariat revise rule 111.6 to reflect the generally accepted accounting principle that gains should normally only be accounted for once they have been realized, whereas unrealized losses are usually charged immediately to expenditure.

The proper functioning of an increasingly interdependent and integrated world economy requires generally accepted norms and principles.

The two have overlapped, and, as a result, it is now generally accepted that action to support families is an important component of the development effort generally.

There had been no argument about the word recommendations it was generally accepted for the sake of consensus.

Furthermore, this principle is now generally accepted by the international community, even before its formal entry into force.

The creation and implementation of generally accepted norms and principles guiding international economic relations is an incremental process.

The maintenance of the books and records and the preparation of the annual financial statements in accordance with generally accepted accounting principles and with the Financial Regulations of the United Nations which were applied mutatis mutandis are the responsibility of Tribunal's Registrar.

Although such numbers may not be precise they are generally accepted to be in the correct order of magnitude.

It is generally accepted that treaties which are incompatible with armed conflict are suspended during the period of incompatibility.

1. Welcomes the effort made by organizations generally to comply with the United Nations common accounting standards for the biennium 1992 1993

Considering that the jurisdictional immunities of States and their property are generally accepted as a principle of customary international law,

It is generally accepted that the board has responsibility for reporting on the financial and operating results of the corporation.

The first of the above steps is generally accepted to have the most significant influence on expected return and risk.

The generally accepted view is that belligerents do not consider UNMOs to be a threat because of their unarmed status.