Betekenis van:
accounting firm

Voorbeeldzinnen

1. To support these claims, the municipality of Amsterdam submitted a report prepared by Deloitte — an accounting firm — of 18 January 2007, auditing the reimbursement of the pre-investments.
2. Three exporting producers argued that because they had accounts audited by an independent accounting firm which are in line with Chinese GAAP, criterion 2 must be fulfilled.
3. For hedge accounting purposes, only assets, liabilities, firm commitments or highly probable forecast transactions that involve a party external to the entity can be designated as hedged items.
4. That firm shall check that the accounts have been drawn up in accordance with international accounting standards and accurately reflect the Centre's financial situation.
5. That firm shall check that the accounts have been drawn up in accordance with international accounting standards and accurately reflect the Centre's financial situation. It shall also state whether the Centre's finances have been soundly managed.
6. The Postal Law provides [46] on the one hand, that the National Regulatory Authority properly ensures that PP keeps accounting records in accordance with the provisions of the Postal Law and of the Ordinance of 23 December 2003, and, on the other hand, that the auditing firm responsible for certifying the accounts of the universal service provider must also check that the accounts comply with the abovementioned rules on separate accounting.
7. The parties also signed an agreement whereby Hierros Añón and Rodonita (or Siderúrgica Añón itself) promised SODIGA to buy SODIGA’s stake by no later than 19 April 2007 for the higher of the following two amounts: (a) the theoretical accounting value of the firm, as determined, if necessary, by independent expertise; or (b) 141,85 % of the initial contribution, i.e. EUR 2557640,61.
8. All funding arrangements for the quality assurance system, including those concerning the level of funding and financial control, should not be subject to approval or veto by persons or organisations that are representatives of or otherwise affiliated with the accounting profession, the audit profession or an audit firm.
9. The accounting firm concluded as follows: ‘… we conclude that on an overall level the price differential between the scenario of the Management Buy-Out and the scenario of the Liquidation of Domestic Road Transport Activities amounting to EUR 45,5 million to be fair and reasonable’.
10. The parties also signed an agreement whereby Hierros Añón and Rodonita (or Siderúrgica Añón itself) promised SODIGA to buy SODIGA’s stake by no later than 19 April 2007 for the higher of the following two amounts: (a) the theoretical accounting value of the firm, as determined, if necessary, by an independent expertise; or (b) 133,82 % of the initial contribution, i.e. EUR 662650.
11. If a hedge of a forecast transaction subsequently results in the recognition of a non-financial asset or a non-financial liability, or a forecast transaction for a non-financial asset or non-financial liability becomes a firm commitment for which fair value hedge accounting is applied, then the entity shall adopt (a) or (b) below:
12. To support these claims, the municipality of Amsterdam submitted a report prepared by Deloitte — an accounting firm — of 18 January 2007, auditing the reimbursement of the pre-investments. The report states that the above-mentioned pre-investments, amounting to EUR […] were entirely reimbursed by GNA at the end of 2006 with interest would be charged.
13. The parties also signed an agreement whereby Hierros Añón and Rodonita (or Siderúrgica Añón itself) promised SODIGA to buy SODIGA’s stake by no later than 19 April 2007 for the higher of the following two amounts: (a) the theoretical accounting value of the firm, as determined, if necessary, by an independent expertise; or (b) 133,82 % of the initial contribution, i.e. EUR 662650. SODIGA will receive from Siderúrgica Añón as from 30 December 2003 four annual instalments of EUR 41867 as an advance payment against the final amount.
14. The parties also signed an agreement whereby Hierros Añón and Rodonita (or Siderúrgica Añón itself) promised SODIGA to buy SODIGA’s stake by no later than 19 April 2007 for the higher of the following two amounts: (a) the theoretical accounting value of the firm, as determined, if necessary, by independent expertise; or (b) 141,85 % of the initial contribution, i.e. EUR 2557640,61. SODIGA will receive from Siderúrgica Añón as from 30 December 2002 five annual instalments of EUR 150916 as an advance payment against the final amount.