The IRA has again described calls for photographic proof of decommissioning as an "unachievable demand".
Sinn Fein has said the IRA will not submit to a "process of humiliation"
In a New Year statement, the organisation said it wanted peace and outlined what it was prepared to do in the context of a comprehensive deal.
The IRA said it would move into what it called a "new mode" and would put all its arms "beyond use".
It also said the rejection of this offer had created a "deep anger" in the republican community.
The statement was carried by the republican newspaper An Phoblacht on Thursday.
The political institutions in Northern Ireland have been suspended since October 2002 amid allegations of IRA intelligence gathering at the Northern Ireland Office.
Proposals published jointly by the two governments earlier this month included a plan for the IRA to allow photographs to be taken of its weapons being put beyond use in the presence of independent witnesses.
The DUP has argued that photographs are necessary to ensure that there is confidence in any act of decommissioning by the IRA.
But Sinn Fein has said the IRA will "not submit to a process of humiliation".
The DUP and Sinn Fein became the largest unionist and nationalist parties after assembly elections in November 2003.
However, the two parties have not been able to reach a deal which would allow a power-sharing executive to be formed, and Northern Ireland continues to be governed by direct rule from Westminster.