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Through the New York Declaration, Member States of the United

question 92

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Through the New York Declaration, member states of the United Nations committed to a new approach to respond to the needs of refugees and host communities, primarily by erasing the connections between humanitarian and development approaches.


Definitions:

Sequential Method

A process or analytical approach where steps are followed in a specific, sequential order to achieve a desired result or solution.

Direct Method

A way of preparing a cash flow statement where actual cash receipts and payments are reported, rather than adjusting net income for accruals.

Reciprocal Method

An accounting technique used in managerial accounting to allocate costs between support departments, taking into account the mutual services they provide to each other.

Sequential Method

An approach to cost allocation in which support department costs are allocated to other support and operating departments sequentially, one after another, based on a predetermined order.

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