27. 秘书长还指出，符合《公共部门会计准则》的会计方法可提高透明度，即借以更详细和全面地了解本组织的财务状况、财务执行情况、现金流及资源使用状况。这种会计办法还能更好地追踪管理决定，帮助确定本组织业绩和状况具体方面的责任归属，而这些反过来又有助于改进问责。如进展报告第 77 段所述，在第一套符合《公共部门会计准则》的维和行动财务报表(截至 2014 年 6 月 30 日)中，本组织列报了财产、厂房和设备结余 14 亿美元，库存 4 亿美元，职工福利负债(精算价值)14 亿美元，可能的未来现金支出拨备 5 亿美元。
27. The Secretary-General also indicates that IPSAS-compliant accounting significantly augments transparency through the availability of much more detailed and comprehensive information on the Organization’s financial position, financial performance and cash flows, as well as on its use of its resources. It also allows for better traceability of management decisions and enables establishing responsibility for accounting transactions and specific aspects of the Organization’s performance and position, which in turn, will allow for improved accountability. As indicated in paragraph 77 of the progress report, in its first IPSAS-compliant financial statements for peacekeeping operations as at 30 June 2014, the Organization presented property, plant and equipment balances of $1.4 billion, inventory of $0.4 billion, actuarially valued employee benefit liabilities of $1.4 billion and provisions for probable future cash outlays of $0.5 billion.