Examples of using Comparative information in English and their translations into Chinese
{-}
-
Political
-
Ecclesiastic
-
Programming
(a) IPSAS 1: Presentation of financial statements-- comparative information is provided only for the statement of financial position;
Also, amendments to IFRS 11 and IFRS 12 eliminate the requirement to provide comparative information for periods prior to the immediately preceding period.
When such changes in presentation are made, an entity reclassifies its comparative information in accordance with paragraph 40.
The comparative information summarized above reflects the relatively lower percentage shares of staff at higher grade levels as compared to other organizations in the United Nations common system.
No effective crime prevention initiative can be put in place in the absence of adequate and relevant comparative information.
OHCHR provided comparative information on how best to set up a national institution, including by entrenching it in the Constitution.
It offers comparative information across multiple geographies as well as support in preparing investment strategies and target allocation models for particular countries.
(d) the fact that comparative information has been restated, or that restatement for a particular prior period has not been made because it would require undue cost and effort.
Comparative information presented for a particular prior period need not be restated if restating the information would require undue cost or effort.
The need to provide comparative information especially for some items also posed difficulties for the preparers.
The Advisory Committee recommended that narratives in subprogrammes 1 and 2 include comparative information for the previous biennium(para. III.12).
These are the first financial statements for UN-Women and, therefore, comparative information is not available.
With regard to presentation, the Advisory Committee recommends that narratives in subprogrammes 1 and 2 include comparative information for the previous biennium.
As such, these financial statements do not present comparative information for periods prior to the adoption date.
As this is the first year of financial statements under IPSAS, the Fund has not presented comparative information for the year 2011.
Agencies of the United Nations system welcomed the report on ERP implementation and appreciated the useful comparative information that it contained.
UNDP and UNFPA welcome the detailed nature of the report, especially the comparative information across the different United Nations systems.
Owing to the change of accounting basis in the first year of IPSAS utilization, comparative information for the prior year is not provided.
Owing to the change of accounting basis in the first year of the adoption of IPSAS, comparative information for the prior year is not provided.
The Standards allow the entity adopting IPSAS in the first year to ignore comparative information for the prior period.