Example sentences of "should [be] accounted for " in BNC.
Next page| No | Sentence |
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| 1 | Corpus Christi College made the suggestion that he should sleep in Corpus but take his meals in his old college of Magdalene ; a proposal so bizarre that it should be accounted for by a motive , not to have at dinner a famously silent person , imagined as a wet blanket . |
| 2 | The FRED retains the proposal made in the Discussion Paper , which was supported by the majority of respondents , that convertible debt should be accounted for entirely as a liability until such time as it is actually converted , in preference to methods which seek to reflect the dual nature of convertible debt as part liability and part equity . |
| 3 | leases , which should be accounted for in accordance with SSAP 21 ; |
| 4 | They should be accounted for separately only if the instruments are capable of being cancelled or redeemed independently of each other ; otherwise they should be accounted for as a single instrument . |
| 5 | They should be accounted for separately only if the instruments are capable of being cancelled or redeemed independently of each other ; otherwise they should be accounted for as a single instrument . |
| 6 | All capital instruments should be accounted for in the balance sheet within one of the following categories : |
| 7 | Shares and warrants should be accounted for as required by paragraphs 33-42 . |
| 8 | The carrying amount should be recalculated to take account of circumstances prevailing at each balance sheet date , and any change in the carrying amount should be accounted for as an increase or decrease in the finance cost for the period . |
| 9 | Where the entitlement to dividends in respect of non-equity shares is calculated by reference to time , the dividends should be accounted for on an accruals basis . |
| 10 | Where the finance cost for non-equity shares is not equal to the dividends the difference should be accounted for in the profit and loss account as an appropriation of profits . |
| 11 | Shares issued by subsidiaries other than those held by companies within the group should be accounted for in consolidated financial statements as liabilities if any member of the group has an obligation to transfer economic benefits in connection with the shares , for example under a guarantee of payments to be made in respect of the shares . |
| 12 | In order to apply the requirements of the [ draft ] FRS it is necessary to determine whether instruments issued at the same time should be accounted for individually or not . |
| 13 | On the other hand , if debt and warrants are issued simultaneously and the warrants can be cancelled or redeemed independently of the debt , the two components should be accounted for separately . |
| 14 | The [ draft ] FRS contains requirements for determining whether capital instruments should be accounted for as liabilities . |
| 15 | If a capital instrument contains an obligation to transfer economic benefits the entire instrument should be accounted for as a liability . |
| 16 | Limited recourse debt constitutes an obligation on the part of the borrower to repay , and hence should be accounted for as a liability . |
| 17 | The [ draft ] FRS is based on the principle that debt should be accounted for having regard to all the payments required by the debt , irrespective of their legal description , in determining the appropriate finance charge and capital repayment for each accounting period . |
| 18 | It follows that , despite the subordination , the company has an obligation to repay ( that is , an obligation to transfer economic benefits ) and therefore subordinated debt should be accounted for as a liability . |
| 19 | The refund should be accounted for gross , with the tax shown as part of the tax charge . |
| 20 | The profit or loss on the disposal of an asset should be accounted for in the profit and loss account of the period in which the disposal occurs as the difference between the net sale proceeds and the net carrying amount . |
| 21 | Law Society rules provide for the way client money held by a solicitor should be accounted for , and the rules currently require solicitors to submit an annual accountant 's report . |
| 22 | Deferred tax should be accounted for to the extent that it is probable that an asset or liability will arise . |