IPSAS 23
ingresos por transacciones sin contraprestación · norma 23 de las IPSAS
IPSAS oor Spaans
IPSAS
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IPSAS
Hence an “IPSAS only” implementation option is discussed below.
De ahí la opción “Solo IPSAS” que se examina más adelante.
Normas Internacionales de Contabilidad del Sector Público
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Under IPSAS, end-of-service employee benefits have been recognized for area staff and for international staff not funded through the United Nations regular budget.
La cuenta de resultado económico y el balance publicados por la Agencia con respecto al ejercicio # se presentan de forma sintética en los cuadros # yUN-2 UN-2
To that end, a review had been undertaken to identify the residual functions of the IPSAS team that should be institutionalized to support continued IPSAS compliance, including the closer integration of IPSAS-compliant processes in the day-to-day operations of the Organization.
¿ Te veo el sábado en el...?UN-2 UN-2
The high-level approach to IPSAS adoption by UNICEF is based on four areas of transition: (a) policy development, (b) change management, (c) systems adaptation, and (d) report preparation, as described in the following paragraphs.
Así que empecé una verdadera campaña de propagación de esta falsa notoriedadUN-2 UN-2
Investment losses will be accounted for in accordance with IPSAS, and since this will be a part of the financial statements, there is no need to separately mention that they will be submitted to the Board of Auditors.
No te vayas asíUN-2 UN-2
Those organizations that were upgrading their enterprise resource planning and were at the same time implementing other initiatives (human resources reform, results-based management, business continuity, ICT strategy, IPSAS) tried to integrate them all into one common framework (by having the same steering committee, the same project management, etc.).
Ponente: Paolo Costa (AUN-2 UN-2
This priority includes enhancing asset and inventory management (recording, verifying, certifying, disposing of fully depreciated assets no longer in use, and proper storage, particularly of Global Fund project inventories); and ensuring compliance with IPSAS with respect to development project assets in 2015, in accordance with the IPSAS transitional provisions adopted by UNDP.
No los puede culparUN-2 UN-2
IPSAS 38 sets out the requirements for disclosures relating to an entity’s interests in subsidiaries, joint arrangements, associates and structured entities.
No.¿ Bruner nunca estableció tutela legal de Raymond?UN-2 UN-2
In paragraph 57, the Board recommended and UNEP agreed with the Board’s recommendation that, in conjunction with the United Nations Human Settlements Programme (UN-HABITAT) and the United Nations Office at Nairobi, it establish a working group for both the IPSAS and the enterprise resource planning system.
Es tu nueva escuela, ChihiroUN-2 UN-2
UNFPA and the Board of Auditors had diverging views on the definition of research and development costs that are required to be disclosed by IPSAS 31, which prescribes the accounting treatment for intangible assets.
¿ No tenemos algo de eso en la tienda?UN-2 UN-2
(5) The accounting rules adopted by the Commission’s accounting officer are derived from the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, where relevant, the International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board.
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General Assembly resolution # requested the United Nations to adopt IPSAS for its financial statements by
Ningún banco te dará el dinero que necesitasMultiUn MultiUn
IPSAS implementation and verification
Porque, su majestad, no cometí ningunoUN-2 UN-2
ITC reviews and updates the risk register monthly together with the United Nations Secretariat IPSAS team.
Sé a que te refieres, es verdadUN-2 UN-2
Hence an “IPSAS only” implementation option is discussed below.
Voy a cepillármelosUN-2 UN-2
It is indicated in the report that the Pension Board, in order to implement its decision to adopt IPSAS in the Pension Fund in January 2012, endorsed transitional measures concerning the Fund’s financial reporting and recommended those measures for the approval of the General Assembly at its sixty-sixth session, which would authorize the Fund to continue to apply the Financial Regulations and Rules of the United Nations mutatis mutandis to their accounting processes and financial reporting, and in a manner that allows the Fund to be IPSAS-compliant.
Joey, ¿ qué hacemos?UN-2 UN-2
The Board recommends that the Administration ensure that the United Nations IPSAS implementation team, the Department of Field Support and the missions work closely to develop detailed implementation plans as well as action plans for all missions to ensure the implementation of IPSAS in peacekeeping operations.
Quizá sea mejor que me vayaUN-2 UN-2
Discussion is ongoing with the International Atomic Energy Agency (IAEA) on Vienna-based Organizations (VBOs) issues related to common services to develop harmonized policies and business processes in the area of Consolidated Financial Statements/Interests in Joint Ventures, following the finalization of policy guidance on this subject by the central IPSAS team at the United Nations
Hubiera hecho cualquier cosa por Tina...... porque todo lo que siempre quise fue gustarle...... pero la dejé tirada cuando más me necesitabaMultiUn MultiUn
The effect of this is that IPSAS reports a larger group of items (assets and liabilities) on the balance sheet than does UNSAS.
Acabo de ser contactado por unos hombres de Taiwan que aseguran...... tener una grabación de tu último recitalUN-2 UN-2
IPSAS transitional provisions
Con el fin de garantizar una coherencia global de las actividades de las organizaciones profesionales autorizadas del sector oleícola, es necesario precisar los tipos de actuaciones subvencionables y no subvencionablesUN-2 UN-2
The overall considerations (or accounting principles) to be followed when preparing the financial statements are laid down in EU accounting rule 1 ‘Financial Statements’ and are the same as those described in IPSAS 1: fair presentation, accrual basis, going concern, consistency of presentation, materiality, aggregation, offsetting and comparative information.
Lleva siempre este amuleto junto al corazóneurlex-diff-2018-06-20 eurlex-diff-2018-06-20
Preparation for this transition will encompass incorporation in the financial statements of UNEP of the financial statements of the multilateral environmental agreements for which it provides the secretariat or performs secretariat functions, in a manner analogous to the practices of other United Nations programmes and funds, and a decision as to whether or not the current practice of not including the Montreal Protocol, agreed with the Board of Auditors in 1992, should continue under IPSAS.
A lo que das por sentado cada díaUN-2 UN-2
The adoption of IPSAS in 2014 requires the Secretariat to review its accounting for fixed assets, including recognition of long-term construction contracts and other capitalized costs.
Nunca vi eso antesUN-2 UN-2
� For the public sector entities, IPSAS could be used which have been published by the International Public Sector Accounting Standards Board under the auspices of IFAC.
Ahora se me acerca una lluvia de partículasUN-2 UN-2
One of the benefits of introducing IPSAS is the ability to compare information and be able to review long-term trends within that information.
En el desarrollo de esa revisión, el Consejo de Estabilización y Asociación considerará la conveniencia de preservar los efectos de los límites considerados en términos realesUN-2 UN-2
The unencumbered balance due to the Member States as on 31 December 2009 was €19,341.7 thousands (Note 3.12 of the Financial Statements for the biennium 2008-2009), which was restated as opening balance in the financial statements for the year 2010 prepared on IPSAS basis for a total of €22,424.0 thousands, including the Incentive scheme interest due to Member States of €3,082.3 thousands.
Y si este es realmente Adam Esposito, ¿ de dónde sacó las fotos?UN-2 UN-2
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