Includes proposed budget for the following year.

Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards. This book brings readers up to date on the standards, and describes their proper interpretation and real-world application. Examples and mini-case studies clarify the standards' roles throughout, giving readers a better understanding of complex processes, especially where the IPSAS deviate from IFRS. Readers also gain insight into smoothly navigating the transition for a public sector entity, which is moving to either IPSAS under accrual basis of accounting or to cash accounting IPSAS, plus an overview of IPSAS adoption status and methods around the world. Global public sector accounting is highly diversified, resulting in ongoing moves to harmonise standards worldwide. The IPSAS are international standards that largely follow the IFRS model, but differ in some key areas and include standards in places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight. Understand the meaning and role of each standard Apply the standards to real-world scenarios Manage the process of transition to IPSAS These standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more.

The Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on Their Destruction (CWC), which entered into force on 29 April 1997, bans an entire category of weapons of mass destruction. The CWC has now been in force for almost twenty years and having 190 States Parties as at July 2014, has almost achieved universal adherence. To achieve its objectives, the CWC established the Organisation for the Prohibition of Chemical Weapons (OPCW). This third edition of 'OPCW: The Legal Texts' brings together the text of the Convention, the interpretative decisions and understandings reached by the organs of the OPCW, policies, rules of procedure, regulations, the conclusions of the three reviews undertaken by the States Parties of the operation of the Convention and key background texts. The volume provides a comprehensive overview of the Convention regime, as it has developed over the past seventeen years. Useful for national authorities responsible for the operation of the Convention in their countries, governmental and non-governmental entities engaged in disarmament issues, legal advisers, practitioners and academics engaged either in disarmament matters, general public international law and treaty law.