The Board noted duplicate entries in the asset management module for the records of 87 items of property, plant and equipment with a value of $0.21 million.
建筑工程方面发生的所有资本费用均在不动产、厂场和设备单独账户中累计。
All capital expenses incurred on construction are accumulated in a separate account within property, plant and equipment.
卢旺达问题国际刑事法庭遵守公共部门会计准则关于不动产、厂场和设备规定的准备情况.
Preparedness of the International Criminal Tribunal for Rwanda to comply with IPSAS on property, plant and equipment.
Preparedness of the International Tribunal for the former Yugoslavia and the Mechanism for International Criminal Tribunals to comply with IPSAS on property, plant and equipment.
联合国日内瓦办事处及其客户组织遵守公共部门会计准则关于不动产、厂场和设备以及库存规定的准备情况.
Preparedness of the United Nations Office at Geneva and its client organizations to comply with IPSAS on property, plant and equipmentand inventory.
以融资租赁方式获得的资产根据维持和平行动有关不动产、厂场和设备的政策折旧。
Assets acquired under finance leases are depreciated in accordance with the peacekeeping operation' s policy on property, plant and equipment.
资产损失,包括现金、存货及不动产、厂场和设备损失的注销.
Writing off losses of assets, including cash, inventories andproperty, plant and equipment.
(a) Global property, plant and equipment inventory is managed more efficiently, reducing waste utilizing a global database for tracking assets, including high value/critical enabling assets;
The remaining balance comprised advances issued of $2.0 million, property, plant and equipment of $0.5 million, receivables of $0.3 million and other assets of $0.1 million.
Section 2.5.1 of the Property Management Manual requires the inspection of all property, plant and equipment, while section 2.5.5 requires inspected property to be supported by a report on the findings of the inspection.
For example, $450 million(22 per cent) of all property, plant and equipment reported in the IPSAS opening balances was fully depreciated yet still in use.
人口基金持有动产、厂场和设备的主要目的并非追求商业回报,因此在评估减值时被视为是"不产生现金"的。
UNFPA property, plant and equipment is not held for the primary objective of generating a commercial return and is considered" non-cash generating" for the purpose of assessing impairment.
(c) IPSAS 17: Property, plant and equipment allows a transitional period of up to five years prior to the full recognition of capitalized property, plant and equipment.
序号改动;有改动,将现金、存货及不动产、厂场和设备列为随同条例6.1所述财务报表提交的注销项目。
Change in numbering; changed to include cash, inventories and property, plant and equipment as write-offs to be submitted with the financial statements under regulation 6.1.
In paragraph 53, the Board recommended that UN-Women design, implement and document additional procedures to improve the completeness and accuracy of property, plant and equipment recording in the asset management system.
This is because UNOPS has applied the IPSAS transitional provision that allows the organization up to five years to bring property, plant and equipment on to the statement of financial position.
If controls are weak, users may enter incorrect or duplicate records which could result in material misstatement of property, plant and equipment in the financial statements.
As at 1 January 2012, UNFPA applied the transitional provision in International Public Sector Accounting Standard 17, Property, Plant and Equipment, and did not capitalize items of its leasehold improvements.
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