Example sentences of "account for [prep] [art] [noun sg] " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | The study reckons this factor accounts for between a quarter and a half of IPOs ' underperformance . |
| 2 | Therefore , the instrument will be accounted for as a liability . |
| 3 | If a capital instrument contains an obligation to transfer economic benefits the entire instrument should be accounted for as a liability . |
| 4 | The bonds must therefore be accounted for as a liability as required by paragraph 21 of the [ draft ] FRS . |
| 5 | Limited recourse debt constitutes an obligation on the part of the borrower to repay , and hence should be accounted for as a liability . |
| 6 | 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 . |
| 7 | The [ draft ] FRS requires that issue costs , as defined , are accounted for as a reduction in the proceeds of a capital instrument . |
| 8 | equity shares issued as part of a business combination which is accounted for as a merger . |
| 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 | 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 . |
| 11 | 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 . |
| 12 | Relevant subsidiary undertakings joining the group are accounted for on the acquisition basis . |
| 13 | 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 . |
| 14 | 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 . |
| 15 | The whole of the accumulation , he said , was accounted for to the fraction of one farthing . |
| 16 | Deferred tax should be accounted for to the extent that it is probable that an asset or liability will arise . |
| 17 | Deferred taxation is accounted for to the extent that a liability or an asset is expected to crystallise . |
| 18 | This increase is practically all accounted for through the provision of public funds , making legal aid the fastest growing social service in Britain . |
| 19 | This ambiguity can be accounted for without the need either for two different elements enter , or two different elements again , if we regard the meaning of enter as being constituted out of more elementary semantic entities which are related quasi-syntactically : |
| 20 | Discrepancies must be accounted for during the cost value reconciliation procedure ( see Chapter 11 ) . |
| 21 | His more than usually lumpy appearance was accounted for by a variety of new bulges about his person , all promising delightful treats . |
| 22 | The deficit is accounted for by a shortfall of barrister registrants , particularly in the QC and senior junior categories , and a reduction in sponsorship and exhibition income caused by the recession . |
| 23 | His scathing attitude to most of his fellow pupils is only partly accounted for by a difference in age . |
| 24 | The significant difference at 45 and 360 minutes postprandially between the results in the normal and these two morbidly obese subjects can not be accounted for by a difference in the urine output ( one way ANOVA , p>0.05 ) . |
| 25 | 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 . |
| 26 | Anything from a half to a third of colliers ' earnings was accounted for by an allowance of two draughts of coal a week , and when other Staffordshire coal owners tried to follow the Earl 's example , they found their miners demanding threepence a day in compensation . |
| 27 | Freud 's own answer to this question was that , in part , it may be accounted for by the supposition of an ‘ archaic heritage ’ of unconscious memories which go back to primeval times . |
| 28 | ‘ The decline and discontinuance of the use of the surfboard as civilization advances , ’ wrote Hiram Bingham , ‘ may be accounted for by the increase in modesty , industry and religion , without supposing as some have affected to believe , that missionaries have caused oppressive enactments against it . ’ |
| 29 | The stranger 's haste was in part accounted for by the spear in his chest . |
| 30 | Although the parish register was badly damaged by fire , there still exists the Bishop 's transcript of that register in which Leapor 's baptism is recorded on 16 March 1721 ( the apparent discrepancy is accounted for by the change from old to new style calendars in 1752 ) . |