Sentences with phrase «of accounting rules»

But because of accounting rules, banks don't actually have to record a drop in the value of their loans immediately.

It can be hard to assess the pension liability given the complexity of accounting rules.

The price to earnings ratio of a drug company is going to be less useful than the price to cash flow ratio as a result of these accounting rules.

These moves were tremendously beneficial for shareholders, yet the apparent risk appeared to increase due to the limitations of accounting rules.

In addition, other factors could make a difference, such as assumed implementation of the pledges, variations among the models themselves, treatment of accounting rules, and more.

The majority of solicitors were struck off for allegations of account rule breaches (28 %), failures (22 %) and general breaches (35 %).

This year Canadian investors must hop steeds whether they like it or not, because there's a new set of accounting rules in town.

But Berkshire's book value, like all companies, is in part a product of accounting rules, and perhaps not the best indicator of the company's performance.

Tier 1 capital looked quite good last quarter, as one would expect from the combination of a large new issuance of bank securities, combined with an easing of accounting rules to allow «significant judgment» with respect to credit losses.

They will ask for research funding to go back to precrisis levels by 2020 and a relaxation of the accounting rules.

Let's see if we can not simplify the arcane complexity of the accounting rules regarding FASB 157.

9) Mortgage insurers and financial guarantee insurers — because of the laxness of accounting rules, they were able to offer guarantees significantly in excess of what they could pay in the deepest crisis.

In conclusion, we can say that the multi-currency accounting model can be used to track realized gains and losses under a variety of accounting rules.

It should be remarked that the discussion of accounting rules such as FIFO, LIFO, and adjusted cost base not only applies to shares, but also to other types of assets, most notably inventory.

Cash, not some number contrived from lots of accounting rules (net income).

That's a point reiterated by Dangerfield, «Everybody who is called to the bar has to have a basic understanding of accounting rules and how to handle trust funds.»

That can happen because of the accounting rules that dictate how companies must compute reported earnings.

As mentioned above, financial statements are produced by companies for the benefit of shareholders, and are prepared in accordance to sets of accounting rules (i.e. International Financial Reporting Standards, or IFRS, in Canada, and Generally Accepted Accounting Principles, or GAAP, in the U.S.) These rules differ greatly from those used to calculate corporate income taxes owing.

Non-GAAP information is not prepared under a comprehensive set of accounting rules and should only be used to supplement an understanding of Gilead's operating results as reported under GAAP.

Because of the accounting rules, insurance contracts could be valued at book, not market, and so Guaranteed Investment Contracts [GICs] were sold to 401 (k) and other DC plans.