Accounting treatment vs accounting treatments

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  • It also enhances the comparability of the reporting of operating performance by different entities because it eliminates the effects of using different accounting treatments for the same transactions and events.
  • Concerning the dismissal of statutory auditors or audit firms, the Commission proposes that divergence of opinions on accounting treatments or audit procedures should not be a proper ground for dismissal.
  • Statutory auditors or audit firms may only be dismissed where there are proper grounds; divergence of opinions on accounting treatments or audit procedures cannot be a proper ground for dismissal.
  • 2.8 Statutory auditors or audit firms may only be dismissed where there are proper grounds; divergence of opinions on accounting treatments or audit procedures cannot be a proper ground for dismissal.
  • Divergence of opinions on accounting treatments or audit procedures shall not be proper grounds for dismissal.
  • There are some differences in certain accounting treatments between the ECSC in liquidation and the other Institutions since the ECSC in liquidation currently applies certain accrual accounting principles more extensively than the Communities' Institutions.
  • Member States shall ensure that statutory auditors or audit firms may only be dismissed where there are proper grounds; divergence of opinions on accounting treatments or audit procedures shall not be a proper ground for dismissal.
  • The difference between the two accounting treatments for the BOP loans only, at their date of issuance, is shown in the following table:
  • The objective of this standard is to prescribe the accounting treatment for income taxes.
  • As to IAS 12, it prescribes the accounting treatment for income taxes.
  • The accounting treatment of a sale and leaseback transaction depends upon the type of lease involved.
  • The objective of this standard is to prescribe the accounting treatment and disclosures related to agricultural activity.
  • Their accounting treatment does not depend on their legal form.
  • The objective of this Standard is to prescribe the accounting treatment for investment property and related disclosure requirements.
  • The objective of this standard is to prescribe the accounting treatment for borrowing costs.
  • The objective of this standard is to prescribe the accounting treatment for inventories.

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