Example sentences of "company ['s] [noun sg] [verb] [prep] a " in BNC.
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| 1 | The going concern ED proposed that auditors should obtain a statement from the directors confirming their considered view that the company is a going concern ; that , in forming an opinion on whether the company is a going concern , the auditors should look ahead one year from the date of the directors ' approval of the accounts ; and that , even if disclosures in the accounts of any matters giving rise to an uncertainty that could affect the company 's ability to continue as a going concern are adequate , the auditors should draw attention to the matters in their report . |
| 2 | The most significant are that the proposed SAS requires auditors to be active , rather than passive , and to perform procedures specifically designed to identify circumstances which might call into question the appropriateness of the going concern basis ; that the future period which should be considered by both the directors and auditors in assessing the validity of the going concern basis should be extended to one year from the date the accounts are approved by the directors ; and that emphasis is now placed on the need for adequate disclosures in accounts of matters giving rise to inherent uncertainties that affect a company 's ability to continue as a going concern . |
| 3 | It is therefore also important that the final SAS makes clear the degree of assurance that a clean auditors ' report will be expected to provide , with regard to a company 's ability to continue as a going concern . |
| 4 | The company owned and hired out barges but did not employ any of the union men , but their action meant that barges were not returned and so the company 's business came to a standstill . |
| 5 | In the first such case in the UK , Leeds-based John Richardson Computers Ltd has successfully argued that copyright should protect the look and feel of a program ; the court decided that a plaintiff does not need to show source code has been copied to prove infringement , and that copying non-literal aspects of a program , such as structure and organisation , could well constitute infringement ; the company 's dispute arose with a former employee over rival applications aimed at the pharmaceutical industry ; in the past , copyright cases have dealt exclusively with copying of actual program code . |