Example sentences of "have [be] prepare under " in BNC.

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1 The accounts have been prepared under the historical cost convention .
2 The financial statements have been prepared under the historical cost convention , as modified by the revaluation of land and buildings , and are in accordance with applicable accounting standards .
3 The financial statements have been prepared under the historical cost convention , as modified by the revaluation of land and buildings , and are in accordance with applicable accounting standards .
4 The financial statements have been prepared under the historical cost convention , including the revaluation of land and buildings , using the following accounting policies :
5 The accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards as defined by the Companies Act 1985 .
6 It should be noted that these projections do not reflect any benefits that may accrue to the Group following a transfer of ownership and have been prepared under the assumption that the Group 's current operating conditions will apply over the whole period under review ’ .
7 These accounts have been prepared under the Accounting Standards Board Financial Reporting Standard No. 3 , ‘ Reporting Financial Performance ’ .
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