Under IPSAS accounting requirements, UNFPA accounting will include full recognition of liabilities for employee benefit obligations such as after-service health insurance, annual leave and repatriation grants.
按照《公共部门会计准则》的会计要求，人口基金的会计做法将包含充分确认与离职后健康保险、年假和离职回国补助金等雇员福利有关的债务。