Example sentences of "account [noun pl] [v-ing] [adv] or " in BNC.
Next page| No | Sentence |
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| 1 | For accounting periods beginning on or after 1 January 1989 , ‘ large publicly accountable companies ’ are obliged to disclose the amount they spend on R&D . |
| 2 | The charge , which was introduced in FA 1990 , will apply to accounting periods beginning on or after 1 January 1993 , rather than 1 January 1992 . |
| 3 | The new rules will apply for accounting periods beginning on or after 1 January 1993 . |
| 4 | For accounting periods beginning on or after 2 October 1992 , insurance companies will be able to claim provisional repayments of tax credits attached to , or income tax deducted from , investment income linked to pension business . |
| 5 | These claims , for accounting periods beginning on or after 2 October 1992 , may be made on a quarterly basis similar to that currently used in accounting for franked payments/ — investment income and interest paid/received under deduction of income tax . |
| 6 | The abstract is effective for accounting periods ending on or after 23 December 1992 . |
| 7 | The new system for assessing and collecting corporation tax comes into effect for accounting periods ending on or after 1 October 1993 . |
| 8 | ‘ Pay and File' , the new system for assessing and collecting corporation tax , will come into effect for accounting periods ending on or after 1 October 1993 , as announced by a Treasury Order of 7 December 1992 . |
| 9 | The accounting practices set out in the [ draft ] FRS should be adopted as soon as possible and regarded as standard in respect of financial statements relating to accounting periods ending on or after [ date to be inserted after exposure . ] |
| 10 | The interpretation required by this abstract should be adopted in financial statements relating to accounting periods ending on or after 23 December 1992 . |
| 11 | The requirement comes into effect for accounting periods ending on or after 23 August 1992 . |
| 12 | These requirements come into effect for accounting periods ending on or after 23 December 1992 . |
| 13 | The new rules are linked to the introduction of Pay and File , planned to apply to accounting periods ending on or after 1 October 1993 . |
| 14 | Full implementation of the directive is required in respect of accounting periods ending on or after 31 December 1993 , although the Commission has allowed societies with other accounting dates to change for their 1993 year ends if they so choose . |
| 15 | Although the UITF consensus was undoubtedly triggered by Trafalgar 's accounts , it comes into effect for accounting periods ending on or after 23 December , and so , technically , Trafalgar did not breach it . |
| 16 | The Standard is to be published imminently and is expected to apply to accounting periods ending on or after 23 June 1993 , although earlier take-up will be encouraged . |
| 17 | The accounting practices set out in the standard should be adopted as soon as possible and regarded as standard in respect of financial statements relating to accounting periods ending on or after 22 June 1993 . |
| 18 | The abstract states that post-retirement benefits other than pensions are liabilities and requires that the principles of SSAP 24 , Accounting for Pension Costs , should be applied to their measurement and disclosure in financial statements relating to accounting periods ending on or after 23 December 1994 . |
| 19 | Where employers have not yet applied SSAP 24 to post-retirement benefits other than pensions , the abstract prescribes disclosures to be included in their financial statements relating to accounting periods ending on or after 23 December 1992 , where the cost of meeting such benefits is expected to be material . |
| 20 | Finally , the accounting practices set out in FRS 3 should be adopted as soon as possible and regarded as standard in respect of financial statements relating to accounting periods ending on or after 22 June 1993 . |
| 21 | It is effective for accounting periods ending on or after 23 August 1993 , with earlier adoption encouraged . |
| 22 | It is effective for accounting periods ending on or after 23 August 1993 although earlier adoption is encouraged . |
| 23 | FRS3 is mandatory for accounting periods ending on or after 22nd June 1993 . |
| 24 | Under s179 , which applies to accounting periods ending on or after 1 October 1993 , Target is again treated as disposing of assets acquired intra-group in the preceding six years , but the gain or loss accrues at the beginning of the accounting period in which Target leaves the vendor group ( see s179 TCGA and s89 Finance Act 1993 ) . |
| 25 | Though the ruling need not be implemented until accounting years ending on or after 22 June , ScottishPower has chosen to adopt the published ruling immediately — causing a net pre-tax charge in the year to March 1993 of £10.4 million . |