Betekenis van:
accounting principle

Voorbeeldzinnen

1. They also did not respect the accrual principle of accounting.
2. Accounting systems should be based on the principle of cost causation, such as activity based costing.
3. CHAPTER 3: FINANCIAL ACTORS Section 1: Principle of segregation of duties Section 2: Authorising officer Section 3: Accounting officer
4. The Accounting Officer may not depart from the principle of consistent accounting methods other than in exceptional circumstances, in particular, where the change made is for the sake of a more appropriate presentation of the accounting operations;
5. The budget of the Centre shall be administered in accordance with the principle that authorising officers and accounting officers are different individuals.
6. The budget of the Centre shall be administered in accordance with the principle that authorising officers and accounting officers fulfil separate functions.
7. The budget shall be implemented in accordance with the principle that the authorising officer and the accounting officer are different individuals.
8. Such infringement of a fundamental international accounting standard (IAS), notably the accrual principle, was however not commented on by the auditors.
9. The implementation of appropriations according to the principle of the segregation of the authorising officer and the accounting officer shall be ensured.
10. the accruals principle: income and expenses shall be recognised in the accounting period in which they are earned or incurred and not in the period in which they are received or paid;
11. In accordance with the principle of accrual-based accounting, the financial statements referred to in Article 122 shall show the charges and income for the financial year, regardless of the date of payment or collection.
12. The method used is based on a principle developed in the IAS 2 international accounting standard, whereby fixed production overheads must be allocated to production costs on the basis of the normal capacity of the production facilities.
13. In accordance with the general principle of accruals accounting, interest payable on deposits is subject to on-balance-sheet recording as it accrues (i.e. on an accruals basis) rather than when it is actually paid (i.e. on a cash basis).
14. In addition, two (groups of) companies did not fulfil criterion 2 concerning accounting as one was found to offset accounts payable and receivables and the other had no complete financial statements and accrual principle was not applied consistently.
15. In accordance with the principle of accrual-based accounting, the financial statements shall show the charges and income for the financial year, regardless of the date of payment or collection.