Betekenis van:
accounting firm

Voorbeeldzinnen

1. 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.
2. 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.
3. 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.
4. 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.
5. 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.
6. 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:
7. 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.
8. 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.