Example sentences of "[prep] company ' [adj] " in BNC.
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| 1 | As regards BS 5750 , s 401 gives a similar relief for companies ' pre-trading expenditure incurred ( as for the sole traders and partnerships ) within five years of commencement , and this section ought to validate such expenditure for tax purposes . |
| 2 | The end of the bland three-line statement and of the understated ‘ subject to ’ comment comes into effect for companies ' annual accounts with year-ends on or after 30 September with the introduction of the Auditing Practices Board 's first statement of auditing standards . |
| 3 | The reason for companies ' single-minded loyalty to their workers is fading , as is the reason for workers ' loyalty to their firms . |
| 4 | But the change will further enhance the power of companies ' sponsoring brokers , who are already frequently the only analysts providing research on these illiquid shares . |
| 5 | But second , and more important , is the positive element of companies ' wanting to monitor absence for more paternalistic reasons . |
| 6 | The tax treatment of companies ' foreign exchange gains and losses is to be reformed , and the Government has now authorised the preparation of draft legislation . |
| 7 | It investigates the effects of Quality Circles on Management style and attitudes , how they fit into companies ' overall strategies towards improvement and innovation and how they help the present organisation to work more efficiently . |
| 8 | However , allied to the improvement in companies ' financial position has been an increase in large companies ' liquidity ratios , to their highest level since the end of 1987 ( though this may have been partly at the cost of the liquidity of smaller companies , because of trade credit effect ) . |
| 9 | There also needs to be much clearer reference to the limitations in the audit process and , in particular , in relation to collusive or immaterial fraud and sudden changes in companies ' financial positions , as these are also fundamental to the expectations gap . |
| 10 | Company liquidations have increased more sharply recently than at the same stage of the last recession , when defaults significantly lagged the deterioration in companies ' financial position , but corporate indebtedness has been much higher both at the outset of the recession and subsequently . |
| 11 | On the other hand , the openings in companies ' legal departments are much fewer than in private practice ; and in any case you should not consider articles in commerce or industry unless you are keen to make this your career . |
| 12 | The numbers presented in companies ' annual financial statements are , in part , the result of accounting policy choices by their managements . |
| 13 | But it questions whether pollution levels have truly fallen in that period , since the figures are based on companies ' revised interpretations of what they are required to report . |
| 14 | Auditors will be able to comply with the Cadbury recommendation that they report on directors ' statements with regard to companies ' internal controls but only if there is clear guidance for both sides on a number of scope , technical and reporting issues , an analysis by the Institute of Chartered Accountants in England and Wales concluded . |
| 15 | Most had been subject to companies ' general cost-cutting exercises and are now smaller in number and size than formerly . |
| 16 | Taxable profits , which are calculated in a similar way to companies ' taxable profits , are treated as personal income to the sole trader , or split between partners in proportion to their share of profits in the year of assessment . |