Примеры использования Full accrual на Английском языке и их переводы на Русский язык
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IPSAS are full accrual based accounting standards which measure the financial performance
Reporting standards and the conversion to full accrual accounting, as prescribed by IPSAS, have resulted in
the statement of cash flow are prepared on a full accrual basis, using classifications based on the nature of revenue
allowing for a future shift towards reporting on a modified accrual or full accrual basis.
deficit is presented on a full accrual basis of accounting,
To meet the critique of the full accrual accounting for taxes in overestimating the financial situation of general government,
accrual-based financial accounting standards; the conversion to full accrual accounting resulted in significant changes to accounting policies
The adoption by UNDP of IPSAS reporting standards and the conversion to full accrual accounting as prescribed by IPSAS has resulted in significant changes to accounting policies
many users believe the information generated is inaccurate owing to the failure to incorporate full accrual information.
which require full accrual accounting, the Secretariat is making a major effort to increase controls over asset management.
reports related to budget performance will remain on the current basis while the financial statements will be based on full accrual reporting.
taxes are recorded on a full accrual basis consistent with the SNA93,
Immediate recognition of the currently accrued and unfunded after-service health insurance liability supports decisions to fund the existing liability, and full accrual of after-service health insurance expenses that arise each year supports full funding of annual costs and helps to ensure
International Accounting Standard No. 19, require that post-employment benefits be accounted for on a full accrual basis under which the liability is to be recognized when the employee has provided the service in exchange for benefits to be paid in the future.
The conversion to full accrual accounting as prescribed by IPSAS has resulted in significant changes in the type
They introduce full accruals accounting into United Nations entities, providing greater transparency in regard to the performance of those entities and enabling them to generate improved information for better management.
modified cash, modified accruals and full accruals as used in the context of International Public Sector Accounting Standards.
in essence, that the organizations adopt full accruals accounting.
It recommended that the Commission adopt a full accrual basis of accounting for future budgets, commencing with 2003.