Example sentences of "account for [prep] [art] [noun] " in BNC.
Next page| No | Sentence |
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| 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 | They are accounted for on the accruals basis . |
| 14 | 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 . |
| 15 | 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 . |
| 16 | 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 . |
| 17 | The whole of the accumulation , he said , was accounted for to the fraction of one farthing . |
| 18 | Deferred tax should be accounted for to the extent that it is probable that an asset or liability will arise . |
| 19 | Deferred taxation is accounted for to the extent that a liability or an asset is expected to crystallise . |
| 20 | 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 . |
| 21 | This increase is practically all accounted for through the provision of public funds , making legal aid the fastest growing social service in Britain . |
| 22 | 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 : |
| 23 | Discrepancies must be accounted for during the cost value reconciliation procedure ( see Chapter 11 ) . |
| 24 | His more than usually lumpy appearance was accounted for by a variety of new bulges about his person , all promising delightful treats . |
| 25 | This is accounted for by a 9% rise in orders ; a 5% increase in hardware shipments and 16% increase in software and services — including equipment . |
| 26 | 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 . |
| 27 | His scathing attitude to most of his fellow pupils is only partly accounted for by a difference in age . |
| 28 | 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 ) . |
| 29 | Advertising revenue fell by less than 1 p.c. to £88.2m , and the 23 p.c. fall in pre-tax profits to £8.62m was more than accounted for by a £1.6m rise in its Channel 4 subscription and by £2.36m of exceptional staff cutting costs . |
| 30 | Some of this expansion was through organic growth , but increased concentration is mainly accounted for by a series of merger waves beginning towards the end of the nineteenth century . |