Example sentences of "accounted [prep] [prep] [art] " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | equity shares issued as part of a business combination which is accounted for as a merger . |
| 2 | 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 . |
| 3 | Therefore , the instrument will be accounted for as a liability . |
| 4 | If a capital instrument contains an obligation to transfer economic benefits the entire instrument should be accounted for as a liability . |
| 5 | The [ draft ] FRS requires that issue costs , as defined , are accounted for as a reduction in the proceeds of a capital instrument . |
| 6 | The bonds must therefore be accounted for as a liability as required by paragraph 21 of the [ draft ] FRS . |
| 7 | Limited recourse debt constitutes an obligation on the part of the borrower to repay , and hence should be accounted for as a liability . |
| 8 | 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 . |
| 9 | Equity shares issued as part of a business combination which is accounted for as a merger , and leases have been excluded from the scope of the FRED as the Board did not wish to reconsider accounting for business combinations or for leases at this time . |
| 10 | Does it indicate that the meaning of an idiom can not be inferred from ( or , more precisely , can not be accounted for as a compositional function of ) the meanings the parts carry IN THAT EXPRESSION ? |
| 11 | The definition must be understood as stating that an idiom is an expression whose meaning can not be accounted for as a compositional function of the meanings its parts have when they are not parts of idioms . |
| 12 | As it is , the company can not in any case be accounted for as a wholly contractual phenomenon . |
| 13 | 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 . |
| 14 | Any benefit obtained from the issue costs is reflected in the interest expense and hence issue costs are appropriately accounted for as an adjustment to the amount of the liability , which effectively results in their being charged over the life of the instrument . |
| 15 | PW points out that had Perfect Information been accounted for as an associated undertaking , ‘ in our opinion up to £2m of the loss recognised this year would have been reflected in the year ended 31 March 1991 by elimination of profits arising on sales made to Perfect Information Ltd . |
| 16 | Under SSAP 24 and UITF 6 these long-term obligations are accounted for on a full provision basis , even though in many cases it is likely that they will continually roll over , and it has been argued that it is difficult to justify a prohibition , as SSAP 15 would otherwise require , on the related deferred tax being treated on a similar basis if it , too , continually rolls over . |
| 17 | Under SSAP 24 and UITF 6 these long-term obligations are accounted for on a full provision basis , even though in many cases it is likely that they will continually roll over ( ie as one obligation is settled another will arise ) and it has been argued that it is difficult to justify a prohibition , as SSAP 15 would otherwise require , on the related deferred tax being treated on a similar basis if it , too , continually rolls over . |
| 18 | The ACT must be accounted for on the CT61 form under the quarterly accounting procedure , under which the ACT must be paid within 14 days after the end of each return period . |
| 19 | They are accounted for on the accruals basis . |
| 20 | Relevant subsidiary undertakings joining the group are accounted for on the acquisition basis . |
| 21 | 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 . |
| 22 | But as there must always be some kind of observer-effect in patterns revealed in this analytic way , the position of the observer , and the preconceptions that he or she brings to the act of observing , must be accounted for at every phase of the research . |
| 23 | At the same time the Solicitors ' Practice Rules 1990 on commissions have been amended ; the minimum amount of solicitor 's commission that must be accounted for to a client has been doubled to £20 . |
| 24 | The whole of the accumulation , he said , was accounted for to the fraction of one farthing . |
| 25 | Deferred tax should be accounted for to the extent that it is probable that an asset or liability will arise . |
| 26 | Deferred taxation is accounted for to the extent that a liability or an asset is expected to crystallise . |
| 27 | Understanding the legal effect of payments is important because of the need to make sure that VAT is correctly accounted for to the Customs and Excise and to understand the circumstances in which it may be reclaimed . |
| 28 | In the first fifteen years of the nineteenth century re-exporting still accounted for between a fifth and a quarter of total exports . |
| 29 | Diary entries can be coded in a wide number of ways allowing activities to be carefully tracked and even accounted for through the built-in billing system . |
| 30 | This increase is practically all accounted for through the provision of public funds , making legal aid the fastest growing social service in Britain . |