Mandarin (/ËmÃ¦ndáµrÉªn/; simplified Chinese: å®è¯; traditional Chinese: å®è©±; pinyin: GuÄnhuÃ ; literally: speech of officials) is a group of related varieties of Chinese spoken across most of northern and southwestern China.
IPSAS are credible, high-quality, independently produced accounting standards, underpinned by a strong due process and supported by Governments, professional accounting bodies, and international organizations. These standards are specifically tailored to the public sector and integral to UN management reform.djustments to UNICEFâs Statement of Financial Position were made and the impact of the transition to IPSAS is outlined in the note to the financial statements entitled âTransition to IPSASâ. A summary of our significant accounting policies can be found in Note 2 of our December 2012 financial statements.
Subpart E of the UG and A-21 spell out the Four Cost Principles that apply to all award costs: 1  A cost is allowable when: It serves an Institute business purpose, including instruction, research, and public service. 2  A cost is allocable: When the cost benefits the project that is being charged.