Example sentences of "[noun sg] should [be] account for " in BNC.
Next page| No | Sentence |
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| 1 | The refund should be accounted for gross , with the tax shown as part of the tax charge . |
| 2 | If a capital instrument contains an obligation to transfer economic benefits the entire instrument should be accounted for as a liability . |
| 3 | 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 . |
| 4 | Deferred tax should be accounted for to the extent that it is probable that an asset or liability will arise . |
| 5 | 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 . |
| 6 | 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 . |
| 7 | 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 . |
| 8 | 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 . |
| 9 | 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 . |
| 10 | 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 . |
| 11 | 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 . |
| 12 | 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 . |