Example sentences of "[noun] [prep] companies ' [adj] " in BNC.
Next page| No | Sentence |
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| 1 | 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 . |
| 2 | 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 . |
| 3 | 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 . |
| 4 | 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 . |
| 5 | 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 . |
| 6 | The reason for companies ' single-minded loyalty to their workers is fading , as is the reason for workers ' loyalty to their firms . |
| 7 | 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 ) . |
| 8 | 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 . |
| 9 | But second , and more important , is the positive element of companies ' wanting to monitor absence for more paternalistic reasons . |
| 10 | 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 . |
| 11 | 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 . |