financial regulations and rules of the united 財(cái)務(wù)條例和規(guī)則

financial regulations and rules of the united 財(cái)務(wù)條例和規(guī)則

ID：34086028

大?。?0.50 KB

頁數(shù)：4頁

時(shí)間：2019-03-03

financial regulations and rules of the united 財(cái)務(wù)條例和規(guī)則_第1頁
financial regulations and rules of the united 財(cái)務(wù)條例和規(guī)則_第2頁
financial regulations and rules of the united 財(cái)務(wù)條例和規(guī)則_第3頁
financial regulations and rules of the united 財(cái)務(wù)條例和規(guī)則_第4頁
資源描述：

《financial regulations and rules of the united 財(cái)務(wù)條例和規(guī)則》由會員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在應(yīng)用文檔-天天文庫。

1、DP/2011/37Secondregularsession20116to9September2011,NewYorkItem2oftheprovisionalagendaFinancial,budgetaryandadministrativemattersRevisionoftheUNDPfinancialregulationsandrulesReportoftheAdvisoryCommitteeonAdministrativeandBudgetaryQuestionsI.Introduction1.TheAdvisory

2、CommitteeonAdministrativeandBudgetaryQuestionshasconsideredthedraftreportoftheAdministratorofUNDPontheproposedamendmentstotheUNDPFinancialRegulationsandRules(FRR).Duringitsconsiderationoftheseproposals,theAdvisoryCommitteemetwithrepresentativesoftheAdministratorwhop

3、rovidedadditionalinformationandclarification.II.Background2.TheAdvisoryCommitteewasinformedthatUNDPwouldbepresentingamendedFinancialRegulationsforapprovalandFinancialRulesforinformation,toitsExecutiveBoardatitssecondregularsessioninSeptember2011.Theproposedamendment

4、saresummarizedinDP/2011/36.Theprimaryreasonsfortheproposedamendmentsareexplainedintheparagraphsbelow.3.InternationalPublicSectorAccountingStandards(IPSAS).TheGeneralAssembly,throughitsresolution60/283ofJuly2006,decidedtoapprovetheadoptionbytheUnitedNationsoftheInter

5、nationalPublicSectorAccountingStandardstoreplacetheUnitedNationsSystemAccountingStandards(UNSAS).TheresolutionwasendorsedbyUNDPExecutiveBoardinitsdecision2007/10.TheexistingUNDPFinancialRegulationsandRulesarebasedonUNSAS.TheamendmentsarethereforeproposedtoalignUNDPF

6、inancialRegulationsandRuleswithIPSAS.UnderIPSAS,UNDPwillchangefromamodifiedaccrualmethodofaccountingtoafullaccrualmethodofaccounting,withtheexpectedbenefitofimprovedtransparency,accountabilityandcomparability.3DP/2011/374.Costclassificationandresults-basedbudgeting.

7、TheExecutiveBoardsofUNDP,UNFPAandtheUnitedNationsChildren’sFund(UNICEF)indecisions2009/22,2009/26and2009/20,respectively,requestedthethreeorganizationstoworktogetherforgreaterharmonizationandimprovementinthepresentationofthebiennialsupportbudget,2012-2013,aswellaswo

8、rktowardsthepresentationofasingle,integratedbudgetforeachorganizationbeginningin2014.TheAdvisoryCommitteenotesthat,inordertoidentifybestpr

當(dāng)前文檔最多預(yù)覽五頁，下載文檔查看全文

此文檔下載收益歸作者所有

當(dāng)前文檔最多預(yù)覽五頁，下載文檔查看全文
溫馨提示：
1. 部分包含數(shù)學(xué)公式或PPT動(dòng)畫的文件，查看預(yù)覽時(shí)可能會顯示錯(cuò)亂或異常，文件下載后無此問題，請放心下載。
2. 本文檔由用戶上傳，版權(quán)歸屬用戶，天天文庫負(fù)責(zé)整理代發(fā)布。如果您對本文檔版權(quán)有爭議請及時(shí)聯(lián)系客服。
3. 下載前請仔細(xì)閱讀文檔內(nèi)容，確認(rèn)文檔內(nèi)容符合您的需求后進(jìn)行下載，若出現(xiàn)內(nèi)容與標(biāo)題不符可向本站投訴處理。
4. 下載文檔時(shí)可能由于網(wǎng)絡(luò)波動(dòng)等原因無法下載或下載錯(cuò)誤，付費(fèi)完成后未能成功下載的用戶請聯(lián)系客服處理。