accounting basis

Being off budget would allow the organization to operate on the same accounting basis as most companies.

On an accounting basis, the gain offset the $233.4 million charge.

The accounting basis applied to fiduciary funds depends upon the needs of a specific fund.

To fix its accounting basis he applied other arbitrary decisions, each time with the goal of presenting acceptable currency rates.

The results for the 6 months to 30th September 1988 incorporate, for the first time, the results of the Sekers companies on a merger accounting basis.

The accruals figures will not replace the cash accounting basis but supplement it (see also Brought To Account, featuring Michael Lawrence, Prudential's finance director, on p 26).

"On the accounting basis they are now on, they have never made a profit," said Ulric Weil, an analyst for Friedman, Billings, Ramsey & Company.

Increasing integrated risk management is done on a full mark to market basis rather than the accounting basis that was at the heart of the first interest rate sensivity gap and duration calculations.

On a current-cost accounting basis, BG's pre-tax profits fell from £1.5 billion to £1.2 billion, before allowance of £320 million for exceptional charges, including the additional 3,200 job lay-offs announced yesterday.

The company said its year-ago quarter net is not comparable because it does not reflect the company's new accounting basis or the change in capital structure resulting from the June acquisition of Quality Food by an investor group.

It is one that presents very summarized information on a cash accounting basis and relies heavily on the investigatory abilities of both the staff of the C & AG and the various Select Committee.

Mr. Atorino estimated that the ABC network, on an operating basis, would be only marginally profitable or even unprofitable for the year, but that it would show a profit of about $150 million on an accounting basis.

GASB 34 requires state and local governments to begin reporting all financial transactions, including the value of their infrastructure assets, roads, bridges, water and sewer facilities, and dams, in their annual financial reports on an accrual accounting basis.

Mr. Dodds forecast that the high price and sale of stock to Abbott would dilute Boston Scientific's per-share earnings on a cash basis until 2011 and that dilution as more commonly measured on an accounting basis would be even worse.