Example sentences of "accounted for [prep] " in BNC.
Next page| No | Sentence |
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| 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 | 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 . |
| 4 | The IASC exposure draft proposes that certain preferred shares , for example those where the holder has the right to require redemption , be accounted for as liabilities . |
| 5 | Therefore , the instrument will be accounted for as a liability . |
| 6 | The [ draft ] FRS contains requirements for determining whether capital instruments should be accounted for as liabilities . |
| 7 | If a capital instrument contains an obligation to transfer economic benefits the entire instrument should be accounted for as a liability . |
| 8 | The [ draft ] FRS requires that issue costs , as defined , are accounted for as a reduction in the proceeds of a capital instrument . |
| 9 | 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 . |
| 10 | In the subsidiary 's financial statements the bonds should therefore be accounted for as debt . |
| 11 | The bonds must therefore be accounted for as a liability as required by paragraph 21 of the [ draft ] FRS . |
| 12 | Limited recourse debt constitutes an obligation on the part of the borrower to repay , and hence should be accounted for as a liability . |
| 13 | 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 . |
| 14 | Where this is the case , the FRED proposes that they be accounted for as liabilities . |
| 15 | 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 . |
| 16 | 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 . |
| 17 | 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 ? |
| 18 | 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 . |
| 19 | As it is , the company can not in any case be accounted for as a wholly contractual phenomenon . |
| 20 | Put another way , the financing and refinancing of the business is accounted for as balance sheet movements . |
| 21 | Fetal death is a collective term for all pregnancy wastages , at times accounted for as miscarriages , abortions and/or still births . |
| 22 | ( d ) Offices and employments As a matter of prudence , agreement should be reached at an early stage in the life of any firm whose partners , or some of them , are likely to find themselves appointed to some professional or public office as to : ( 1 ) whether remuneration from such offices should in principle be accounted for as part of the profits of the firm ( Clause 10.06 ) ; and ( 2 ) the amount of time any partner should be permitted to devote to such activities ( before his profit share suffers some downward adjustment ) . |
| 23 | If two of you regurgitate the notes perfectly generally in line with answering the question but then one of you brings in only a few sentences saying , well this could be accounted for with di dum di dum or , if we think about learning and er behaviourism , this has something to say about that . |
| 24 | 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 . |
| 25 | 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 . |
| 26 | 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 . |
| 27 | 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 . |
| 28 | They are accounted for on the accruals basis . |
| 29 | Relevant subsidiary undertakings joining the group are accounted for on the acquisition basis . |
| 30 | More hostility exists than can be accounted for on political and economic theories of the Marxist type . |