Example sentences of "[v-ing] [art] [adj] and fair [noun sg] " in BNC.
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| 1 | In practice , the lack of codified rules defining a true and fair view was a serious weakness because when lawyers were employed to interpret the rules , they proved to be vulnerable . |
| 2 | The ASB discussion paper , Accounting for capital instruments , recognises that although convertible debt has some equity features , it is not legally possible to show it as equity without invoking the true and fair override or to put mezzanine finance in a separate category on the balance sheet ( ie to provide an item in the formats to cover debt that is akin to equity and equity that is akin to debt ) . |
| 3 | For the US , the emphasis is on securing a free and fair election , which the State Department seems to believe will result in an opposition victory . |
| 4 | For the US , the emphasis is on securing a free and fair election , which the State Department seems to believe will result in an opposition victory . |
| 5 | Well though the European Monetary System and its Exchange Rate Mechanism were working , economic discipline was lacking in several Member States , causing distortions in the market and upsetting the full and fair play of competition between industries and providers of services . |
| 6 | No depreciation is provided on the freehold investment property and the directors consider that this accounting policy results in the accounts giving a true and fair view . |
| 7 | No depreciation is provided on the freehold investment property and the directors consider that this accounting policy results in the accounts giving a true and fair view . |
| 8 | This is so , for example , if its inclusion is not material for the purposes of giving a true and fair view or if , in effect , the parent is not able to exercise dominance over the subsidiary or holds its interest in the subsidiary exclusively with a view to resale , or the information necessary for group accounts can not be obtained without disproportionate delay or expense . |
| 9 | ‘ It is very difficult to see that the public can be educated to accept anything less than the fact that if there is a fraud present in an organisation which prevents the financial statements from showing a true and fair view , then it is up to the auditors to find it . ’ |
| 10 | The note adds : ‘ The directors consider that this accounting policy results in the financial statements showing a true and fair view . |
| 11 | The directors may depart from statutory requirements if they would prevent the accounts from showing a true and fair view . |
| 12 | There are minor exceptions where small units , which are said to compete with the private sector produce accounts showing a true and fair view . |
| 13 | The emphasis of the SSAPs was always on standards for accounts showing a true and fair view ; indeed , very often the emphasis was on the accounts of PLCs . |
| 14 | Overseeing a free and fair election is one thing ; enforcing the result is quite another . |
| 15 | Now , in two pamphlets issued in September , David Damant argues that in pursuing the principle of ‘ unfudgeability ’ , the Accounting Standards Board is imperilling the true and fair view ( Unfudgeability and Earnings , available from MAP Securities , 2–3 Philpot Lane , London EC3M 8AQ ) . |