Example sentences of "[prep] accounts prepare [prep] " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | An audit report is required for every set of accounts prepared for every reference period ( except dormant companies — s 250 ) . |
| 2 | The directors ' report to be attached to every set of accounts prepared for every accounting reference period . |
| 3 | An audit report is required for every set of accounts prepared for every reference period ( except dormant companies — s.253 ) . |
| 4 | Among others , these prevent double counting of non-trade exchange differences which could otherwise be included under deductions for cases III , IV or V Schedule D , of exchange differences on currency acquired under a forward contract and indefinite deferral of unrealised gains ; ensure carry-forward of losses are not prevented by a drafting technicality ; enable regulations to apply arm's-length test exclusions to debts that vary in amount ; and extend the rules on translating forward currency contracts to those not reflected in accounts prepared under normal accounting practice . |
| 5 | The accounts for each subsidiary undertaking shall be prepared on the same basis as those for the company or such adjustments shall be made on consolidation to amend the accounts of each subsidiary undertaking to be equivalent to accounts prepared on such a basis . |
| 6 | The accounts for each subsidiary undertaking shall be prepared on the same basis as those for the company or such adjustments shall be made on consolidation to amend the accounts of each subsidiary undertaking to be equivalent to accounts prepared on such a basis . |