31386 paragraphs found
Suitable criteria exhibit the following characteristics: relevance, completeness, reliability, neutrality, and understandability. …
Water Assets and Water Liabilities to be Accounted For (Ref: Para. IS(a)(i)) …
Determining the water assets and water liabilities to be included in a general purpose water accounting report will depend on various factors, including: The nature of the water report entity, which may range from smaller, less complex entities to larger …
AWAS 1 provides for the use of different quantification approaches for the various items presented in the water accounting statements, supported by note disclosures regarding the choice of approaches and whether they are in accordance with relevant …
Disclosure in the general purpose water accounting report of such matters as the following may be necessary in addition to the disclosures required explicitly by AWAS 1 for intended users to understand the significant judgements made in preparing the …
Where AWAS 1 is not used as the basis for preparing the general purpose water accounting report, or where AWAS 1 is supplemented by other criteria, it may not be clear who developed the criteria unless it is stated in the explanatory notes to the general …