Примеры использования Financial statements of peacekeeping operations на Английском языке и их переводы на Русский язык
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Chapter III of the report contained an audit opinion on the financial statements of peacekeeping operations for the year ended 30 June 2003.
The Advisory Committee notes that only since 30 June 2007 have liabilities for after-service health insurance been reflected in the financial statements of peacekeeping operations.
The Board assessed the extent to which financial statements of peacekeeping operations for the year ending 30 June 1998 conformed to the United Nations accounting standards.
Effective 30 June 2007,the liabilities for after-service health insurance have been reflected in the financial statements of peacekeeping operations.
These standards will be the basis for the financial statements of peacekeeping operations for the 2013-14 fiscal period and from 2014 for the rest of the Secretariat.
IPSAS requirements with respect to increased disclosure of the investment pool will be met in the financial statements of peacekeeping operations as at June 2011.
Prior to 1 July 2013, the financial statements of peacekeeping operations were prepared in accordance with the United Nations system accounting standards, a modified accrual basis of accounting.
The progress andimpact of these future accounting pronouncements on the financial statements of peacekeeping operations continue to be assessed and monitored.
The Board considers the effect of the above matters on the financial statements to be material andis therefore unable to express an unqualified opinion on the financial statements of peacekeeping operations;
These audit findings indicate that the value of non-expendable equipment,as disclosed in note 8 to the financial statements of peacekeeping operations for the year ended 30 June 2000, is inaccurate and that differences could be material, since the value disclosed is based on information recorded in the field assets control system.
Capitalizable expenditure related to Umoja is reported as an intangible asset in the financial statements of the United Nations, and the cost-sharing of peacekeeping operations is expensed in the financial statements of peacekeeping operations. .
His delegation did not concur with the Board's recommendation that provision should be made in the financial statements of peacekeeping operations for the non-collectability of assessed contributions.
II pertaining to the audited financial statements of peacekeeping operations, the Board of Auditors highlighted a concern that had been raised in a previous report on"the lack of a clear linkage between the results-based budgeting framework and resource requirements and insufficient inyear monitoring of progress and performance" and made the following recommendations.
Therefore, the accounts receivable and revenue account were both understated in the financial statements of peacekeeping operations for the year ended 30 June 2000.
II, said that, given the continued improvements in 2010/11, and the ongoing programmes to address the management of assets, specifically in the context of the Administration's plans to implement theInternational Public Sector Accounting Standards(IPSAS), the Board had issued a clear unqualified audit opinion on the financial statements of peacekeeping operations for 2010/11.
According to the Secretariat, the inclusion has been a standard practice and it is necessary in order toreflect consistency between financial performance reports and the audited financial statements of peacekeeping operations; approved resources for the support account and UNLB are simultaneously reflected as apportionment and expenditure in equal amounts.
As the field assets control system is used to compile the inventory reports which the Office of Programme Planning, Budget and Accounts uses to prepare the note disclosure on non-expendable equipment,the value disclosed for non-expendable equipment in the financial statements of peacekeeping operations as at 30 June 2000 is overstated.
The audit was conducted primarily to enable the Board to form an opinion as to whether the expenditures recorded in the financial statements for the period from 1 July 1997 to 30 June 1998 had been incurred for the purposes approved by the governing bodies; whether income and expenditures were properly classified andrecorded in accordance with the Financial Regulations and Rules; and whether the financial statements of peacekeeping operations presented fairly the financial position as at 30 June 1998.
This is the first set of financial statements of the peacekeeping operations prepared in compliance with IPSAS, which includes the application of certain transitional provisions, as identified below.
I have the honour to transmit to you the financial statements of the United Nations Peacekeeping Operations for the financial period ended 30 June 2004, which were submitted by the Secretary-General.
I have the honour to transmit to you, the financial statements of the United Nations Peacekeeping Operations for the financial period 1 July 1997 to 30 June 1998, which were submitted by the Secretary-General.
The experience gained so far in further advancing IPSAS implementation, i.e.,preparation of the first set of IPSAS-compliant financial statements for peacekeeping operations, has confirmed the potential of IPSAS to contribute to enhanced accountability and overall better management of the United Nations.
A mock-up of financial statements for peacekeeping operations is contained in annex VI;
The Board has not raised any objections to maintaining separate IPSAS-compliant financial statements on an entity basis,including separate volumes of financial statements for peacekeeping operations and the General Fund and related funds.
E Represents accrued liabilities as of 31 December 2013 excluding those peacekeeping operations, which are shown in Volume II of the financial statements for peacekeeping operations. .
A mock-up of an assessment note for peacekeeping operations is provided in annex IV and a mock-up of financial statements for peacekeeping operations is shown in annex VI;
On the basis of those assumptions, it is estimated that the Organization's liability as at 31 December 2007 forafter-service health insurance benefits, excluding those for peacekeeping operations which are shown in volume II of the financial statements for peacekeeping operations, is as follows(in thousands of United States dollars).
Iv On the basis outlined in subparagraphs(ii) and(iii) above, the present value of the accrued liability as at 31 December 2009, net of contributions from plan participants, andexcluding the liability related to peacekeeping operations which is shown in volume II of the financial statements for peacekeeping operations, was estimated at $1,937,522,000.
The Board assessed the extent to which the financial statements of the United Nations peacekeeping operations for the financial period ended 30 June 2001 conformed to the United Nations accounting standards.
The long-term liability to the Organization relating to death and disability of staff in peacekeeping operations is actuarially valued andrecorded in the reserve fund and included in the financial statements of the peacekeeping operations.