Examples of using Statements of UNDP in English and their translations into Russian
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Colloquial
Highlights of key changes to the financial statements of UNDP.
The financial statements of UNDP under IPSAS now comprise five statements and 35 notes.
The programme's operations are reflected in the financial statements of UNDP.
For the first time, the financial statements of UNDP have been prepared in accordance with the International Public Sector Accounting Standards IPSAS.
This commitment is disclosed in the notes to the financial statements of UNDP.
The financial statements of UNDP as at 31 December 2012 have been prepared in accordance with IPSAS, which is an accrual basis of accounting.
This is represented as funds in trust in the financial statements of UNDP.
These annual financial statements of UNDP are the first to be prepared in accordance with IPSAS and certain transitional provisions as identified in note 3.
These transactions are represented as funds in trust in the financial statements of UNDP.
The Board assessed the extent to which the financial statements of UNDP for the financial period ended 31 December 2005 conformed to the United Nations system accounting standards.
The activities and balances for 2006 and2007 have been included in the financial statements of UNDP for the biennium.
The annual financial statements of UNDP have been prepared in accordance with IPSAS and certain transitional provisions as identified in note 3 Basis of preparation and authorization for issue.
BOA retains the exclusive right to carry out an external audit of the accounts and financial statements of UNDP.
These financial statements of UNDP for the biennium ended 31 December 1995 present the combined activities of UNDP for 1994, while UNOPS was a part of UNDP, and 1995 which excludes UNOPS.
These audit procedures are designed primarily for the purpose of forming an opinion on the financial statements of UNDP.
The interim financial statements of UNDP for the biennium 1996-1997, covering the 12 months ended 31 December 1996, show an amount of $7.8 million in unspent allocations in excess of resources under"status of funds for other trust funds administered by UNDP. .
Further, the Committee's terms of reference include the review of draft financial statements of UNDP prior to their finalization.
In its report on the financial report andaudited financial statements of UNDP for the biennium ended 31 December 1995(A/51/5/Add.1), the Board reported that UNDP had received only $3.65 million of $12.2 million then estimated by the organization as due from participating agencies in settlement of their share of expenses for construction projects of the United Nations system common premises.
For this reason, the 2011 audited financial statements are not comparable with the 2012 financial statements of UNDP.
We have audited the accompanying financial statements of UNDP, which comprise the statement of assets, liabilities, reserves and fund balances(statement II) as at 31 December 2009, the statement of income, expenditure and fund balances(statement I) and the statement of cash flows(statement III) for the biennium ended 31 December 2009, and the supporting statements, schedules and explanatory notes.
The progress andimpact of future accounting pronouncements on the financial statements of UNDP continues to be assessed and monitored.
The Board reported that, before 1 January 2012,the United Nations Capital Development Fund accounts had been part of the main fund financial statements of UNDP.
The Board experienced difficulty in obtaining confirmation that these amounts were included in the financial statements of UNDP since it was not easily determinable without the reconciliation.
The Director and Comptroller, Office of Finance of the Bureau of Management(BOM), introduced the follow-up report on the implementation of the recommendations of the Board of Auditors for the biennium 2002-2003(DP/2006/13) and updated members on the steps taken by UNDP to address the recommendations- 80 in total-made by the United Nations Board of Auditors(BOA) in connection with the financial report and audited financial statements of UNDP for the 2002-2003 biennium.
IPSAS- General(c) In submitting the above annual accounts to the Executive Board, andas part of the comments submitted with the audited financial statements of UNDP, the Administrator shall comment on the auditors' substantive observations and on their follow-up.
The present document contains an account of the steps taken by UNDP to address the recommendations made by the United Nations Board of Auditors(BOA) and documented in the report of the Board of Auditors,in connection with the financial report and audited financial statements of UNDP for the 2002-2003 biennium A/59/5/Add.1.
In accordance with United Nations Development Programme(UNDP) financial regulation 26.01, the Administrator hereby submits the financial statements of UNDP for the year ended 31 December 2013.
In July 2010, the United Nations Board of Auditors issued an unqualified or"clean" audit opinion on the financial statements of UNDP for the biennium ended 31 December 2009.
These plans address all the audit recommendations as documented in the report of BOA on the financial report andaudited financial statements of UNDP for the biennium ended 31 December 2005 A/61/5/Add.1.
The present document provides management responses addressing the emphasis of subject matter and all the audit recommendations documented in the report of BOA on the financial report andaudited financial statements of UNDP for the biennium ended 31 December 2005 A/61/5/Add.1.