EUMTOM'S ACCOUNTING PROCEDURES TO COMPLY WITH IAEA REQUIREMENTS

IAEA updates the book inventory as of the date an inventory change occurs (evaluation concept) whereas Buratom - and any other national or operator's accounting system - updates the book inventory as of the date an inventory change is recorded (accounting concept). When there are corrections, different results are obtained. Euratom integrated these two concepts thus allowing for an automatic transformation from the one to the other concept (establishment of reports to IAEA by computer). Particular procedures have been developed to ensure the correctness of the accountancy in both concepts and to perform the retrospective corrections as required by IAEA.