Example sentences of "[to-vb] [art] [adj] [coord] fair [noun sg] " in BNC.
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| 1 | UITF9 requires adjustments to be made where the distortions caused by the hyper-inflation are such as to affect the true and fair view given by those accounts . |
| 2 | The ninth consensus of the ASB 's Urgent Issues Task Force requires adjustments to be made when the distortions are such as to affect the true and fair view of the accounts . |
| 3 | The opinion , which comes ten years after a joint opinion by Arden and Leonard Hoffman QC and which supersedes it , not only concludes that standards are likely to be accepted as authoritative by the courts but that they are likely to accept that that compliance with abstracts of the UITF ‘ is also necessary to meet the true and fair requirement ’ . |
| 4 | If we were to do that , I would not rule out any particular proposed change to the role and structure of the district councils , but proposals for change would need to be likely to command widespread support and to provide an appropriate and fair role for both sides of the community . |
| 5 | The abstract gives guidance on the intrepretation of the statutory requirement to give particulars of any departure from the Companies Act 1985 accounting provisions in order to give a true and fair view , together with the reasons for any such departure and its effect . |
| 6 | The [ draft ] FRS applies to all reporting entities whose financial statements are intended to give a true and fair view irrespective of size or ownership . |
| 7 | The [ draft ] FRS applies to all financial statements intended to give a true and fair view of a reporting entity 's financial position and profit or loss ( or income and expenditure ) for a period . |
| 8 | However , as the features of capital instruments may vary widely , it should not be presumed that the disclosures required by the [ draft ] FRS will in all circumstances be sufficient for the financial statements to give a true and fair view . |
| 9 | The Companies Act 1985 , as amended ( ‘ the Act' ) provides , both for individual company accounts and for group accounts , that if in special circumstances compliance with any of the provisions of the Act as to the matters to be included in a company 's accounts ( or notes thereto ) is inconsistent with the requirement to give a true and fair view of the state of affairs and profit or loss , the directors shall depart from that provision to the extent necessary to give a true and fair view . |
| 10 | The Companies Act 1985 , as amended ( ‘ the Act' ) provides , both for individual company accounts and for group accounts , that if in special circumstances compliance with any of the provisions of the Act as to the matters to be included in a company 's accounts ( or notes thereto ) is inconsistent with the requirement to give a true and fair view of the state of affairs and profit or loss , the directors shall depart from that provision to the extent necessary to give a true and fair view . |
| 11 | Such treatment can only be justified if it is necessary to give a true and fair view . |
| 12 | The answer is that they all are , because they apply to all financial statements intended to give a true and fair view , so they should be followed by societies . |
| 13 | They want directors to be free to choose the accounting policies that best suit the particular circumstances of their particular company in order to give a true and fair view . |
| 14 | Yet , under the proposals , auditors are required to consider whether the disclosures of matter giving rise to a going concern uncertainty are adequate for the accounts to give a true and fair view . |
| 15 | Other exceptional items should be disclosed in the notes , except where disclosure in the profit and loss account is necessary to give a true and fair view . |
| 16 | But the Panel seems to have concluded that it failed to give a true and fair view . |
| 17 | The Review Panel would have had to try to persuade the court that complying with FRED 1 failed to give a true and fair view , and it would have been presenting this argument at the same time that companies generally were being compelled to comply with FRS 3 ( a not fundamentally revised version of FRED 1 ) in order to give a true and fair view . |
| 18 | The Review Panel would have had to try to persuade the court that complying with FRED 1 failed to give a true and fair view , and it would have been presenting this argument at the same time that companies generally were being compelled to comply with FRS 3 ( a not fundamentally revised version of FRED 1 ) in order to give a true and fair view . |
| 19 | The accounting policy note on turnover adds : ‘ It is the opinion of the directors that excluding such sales from turnover would understate the group 's activities and as such would fail to give a true and fair view . ’ |
| 20 | What will not be so simple to resolve , however , is the question of what accounting treatments will be necessary in order for life insurers ' financial statements to give a true and fair view of a company 's assets , liabilities , financial position and profit or loss . |
| 21 | This standard setting body produced Statements of Standard Accounting Practice ( SSAPs ) , the explanatory foreword to each of which states that they ‘ describe methods of accounting … approved for application to all financial accounts intended to give a true and fair view of financial position ’ . |
| 22 | A statement of source and application of funds with comparatives is required in financial statements intended to give a true and fair view of the financial position and profit or loss , except for enterprises with a turnover or gross income of less than £25,000 The statement should show the profit or loss for the period , together with the adjustments required for items which did not involve the movement of funds . |
| 23 | A statement of source and application of funds with comparatives is required in financial statements intended to give a true and fair view of the financial position and profit and loss , except for enterprises with a turnover or gross income of less than £25,000 . |
| 24 | particulars of , reasons for and effect of departures from law where such departures have been made to give a true and fair view |
| 25 | Such is the importance attached to the true-and-fair principle that , when compliance with the relevant Schedule and other provisions of the Act would not be sufficient to give a true and fair view , the necessary additional information must be given in the accounts or notes to them . |
| 26 | And if , in special circumstances , compliance with a provision of the Schedules would be inconsistent with the requirement to give a true and fair view the directors must depart from that provision to the extent necessary , giving , in a note to the accounts , particulars of the departure and the reasons for , and effect of , it . |
| 27 | And a subsidiary must be excluded from the consolidation if its activities are so different from those of the rest of the group that its inclusion would be incompatible with the obligation to give a true and fair view . |
| 28 | Under the Coal Industry Nationalization Act 1946 and the Coal Industry Act 1971 , a direction was issued in July 1991 by the Secretary of State for Energy requiring the statement of accounts to give a true and fair view of the profit or loss , state of affairs and cash flow of the corporation and its subsidiaries . |
| 29 | The Foreword to Accounting Standards stresses that compliance with accounting standards will normally be necessary in order for the accounts to give a true and fair view . |
| 30 | A counsel 's opinion by Mary Arden QC , now as the Honourable Mrs Justice Arden the only female judge in the High Court of Chancery , provided even greater legal authority for compliance with accounting standards as a requirement for accounts to give a true and fair view . |