A/RES/72/262 United Nations General Assembly Distr.: General 16 January 2018 Seventy-second session Agenda item 136 Resolution adopted by the General Assembly on 24 December 2017 [on the report of the Fifth Committee (A/72/681 and A/72/681/Corr.1)] 72/262. Special subjects relating to the proposed programme budget for the biennium 2018–2019 The General Assembly, I International Public Sector Accounting Standards Recalling section IV of its resolution 60/283 of 7 July 2006, section V of its resolution 63/262 of 24 December 2008, its resolution 64/243 of 24 December 2009, its resolution 65/243 A and section II.B of its resolution 65/259 of 24 December 2010, section I of its resolution 66/232 B of 21 June 2012, its resolution 66/246 of 24 December 2011, section IV of its resolution 67/246 of 24 December 2012, its resolution 68/246 of 27 December 2013, section II of its resolution 68/247 A of 27 December 2013, section I of its resolution 69/262 of 29 December 2014, section I of its resolution 70/248 A of 23 December 2015 and section I of its resolution 71/272 A of 23 December 2016, Having considered the tenth and final progress report of the Secretary-General on the adoption of the International Public Sector Accounting Standards by the United Nations 1 and the related report of the Advisory Committee on Administrative and Budgetary Questions, 2 1. Takes note of the report of the Secretary-General; 1 2. Endorses the conclusions and recommendations contained in the report of the Advisory Committee on Administrative and Budgetary Questions; 2 __________________ 1 2 17-23363 (E) A/72/213. A/72/7/Add.4. 190118 *1723363*

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