International accounting and reporting standards

(ii) The United Nations System Accounting Standards as adopted by the Administrative Committee on Coordination which are based to a large extent on relevant International Accounting Standards promulgated by the International Accounting Standards Committee.

This is also in accordance with the generally accepted accounting principles and international accounting standards.

This is also in accordance with the Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS).

E. Accounting standards

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

INTERGOVERNMENTAL WORKING GROUP OF EXPERTS ON INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

Accounting standards and practices

Framework for the Preparation and Presentation of Financial Statements. International Accounting Standards Board.

1. United Nations Accounting Standards

United Nations System Accounting Standards

(ii) Environmental accounting examination of national standards and regulations for environmental financial accounting, and identification of key environmental performance indicators and their relation to financial performance (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)

Transparency of information and the adoption of international accounting standards also need to be promoted.

Report of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, Twenty first session

Compliance with United Nations accounting standards

Financial issues United Nations accounting standards

1. United Nations System Accounting Standards

The ad hoc consultative group agreed that International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board provide a widely recognized benchmark in this respect.

Compliance with the United Nations accounting standards

For example, further to its discussions at its thirteenth session, the Group may wish to return to the question of the implications of the accounting standards work performed by the International Organization of Securities Commissions and the International Accounting Standards Committee.

The new Bosnia and Herzegovina Law on Accounting and Auditing will, inter alia, put in place a uniform set of international accounting and auditing standards.

World Bank (2004a). Implementation of International Accounting and Auditing Standards Lessons Learned from the World Bank's Accounting and Auditing ROSC Program. Hegarty, Gielen, Hirata Barros, World Bank.

1997 307. Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting and Intergovernmental Group of

Election of twenty one members of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting

The adoption of the International Public Sector Accounting Standards will require revision of the UNICEF Financial Regulations and Rules.

4. ISAR recognizes that a number of these issues are under consideration by the International Accounting Standards Committee (IASC).

UNHCR is also of the opinion that the generally accepted accounting principles and international accounting standards do not distinguish as to the purpose of a contribution for its recognition as income.

29. UNCTAD Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting Economic and Social Council resolution 1982 67

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

The introduction of United Nations common accounting standards requires this change.

(a) Examination of national standards and regulations for environmental financial accounting

For the commitments to grant loans not regulated by the present Standards, the Accounting Standards for Enterprises No.

Where differences from the International Accounting Standards exist, it is mainly because of the essentially non commercial nature of the Organization s activities.

39. On the subject of accounting standards, ILO has adopted the prescribed format for the presentation of the financial reports but has not fully implemented the United Nations accounting standards.

(3) a declaration on their compliance with the Accounting Standards for Enterprises

Article 4The following items shall be subject to other relevant accounting standards

i.the amount as determined according to the Accounting Standards for Enterprises No.

The change was made to conform with United Nations common accounting standards.

D. Accounting standards for actuarial valuations of the Fund . 103 105 24

At its 13th session, the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting decided that it was important to create guidelines and or develop a basic framework for environmental accounting.

To complement UNCTAD's work on corporate governance in the context of the Intergovernmental Group of Experts on International Standards of Accounting and Reporting.

3. The Commission will keep under review the work of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting.

Finally, as a last step in this context, consistent and stringent international standards of accounting and security for fissile materials might be established.