Examples of Primary Accounting Documents in a sentence
Our review consisted of reading the Secondary Accounting Documents and considering whether each of the significant attribution and valuation methodologies described in these documents are consistent with the principles described on pages 3 and 4 of the Primary Accounting Documents.
In forming our opinions on the Market Financial Statements as a whole, each of the Market Group Statements and each of the FPIA Markets we also reviewed the Company's Secondary Accounting Documents which describe how the principles contained in the Primary Accounting Documents are implemented.
Thus, the rescue service tasks of the municipalities would be entrusted to one municipality or to a joint municipal board.
In the context of (a) and (b) and (c) above, the Secondary Accounting Documents all dated 15 August 2014 are appropriate to implement the principles contained in the Primary Accounting Documents dated 15 August 2014.
We report our opinions as to whether the restated Market Financial Statements as a whole for the year ended 31 March 2013 are fairly presented in accordance with the Primary Accounting Documents dated 31 July 2013 subject to the changes described in “Comparability of current and prior year results” on page 12, and comply with the requirements of the Final Statements and Notifications.
In respect of the Market Financial Statements as a whole, each of the Market Group Statements and each of the FPIA Markets., we also report whether, in forming that opinion, having reviewed the Primary and Secondary Accounting Documents, the Secondary Accounting Documents are appropriate to implement the principles contained in the Primary Accounting Documents.
As noted in the Primary Accounting Documents, the Statutory Financial Statements were approved on 2 September 2019, and directors’ assessment of the Company’s ability to continue as a going concern was performed as of that date.
However, as explained in the introduction to the Primary Accounting Documents, the Primary Accounting Documents contain only the high level principles of attribution.
These are listed below along with the section from the Primary Accounting Documents to which they refer.
The DSAC test is also accepted by BT as can be seen from the fact that in their own Primary Accounting Documents BT says the following “A similar approach is taken with Stand Alone Costs in order to derive ceilings for individual components.The economic test for an unduly high price is that each service should be priced below its Stand Alone Cost.