The adoption of accrual accounting for post-retirement benefits and recognition of the liability on the financial statements was a first step towards bringing the United Nations into line with best accounting practices and adopting the International Accounting Standards.
采纳退休后福利应计会计作法，承认财务报表中的负债情况，这些是使联合国接受最佳付款会计实践，采用国际会计标准的第一步。