Translation of "Accounting guidance" in German

Each requirement specified in this PEF Guide has been chosen taking into consideration the recommendations of similar, widely recognised product environmental accounting methods and guidance documents.

Each requirement specified in this OEF Guide has been chosen taking into consideration the recommendations of similar, widely accepted corporate environmental accounting methods and guidance documents.

Each requirement specified in this PEF Guide has been chosen taking into consideration the recommendations of similar, widely recognised environmental accounting methods and guidance documents.

Each requirement for OEF studies specified in this Guide has been chosen taking into consideration the recommendations of similar, widely accepted organisational environmental accounting methods and guidance documents.

The growth in the use of such financial instruments has outstripped the development of guidance for their accounting, including the guidance in the Directives.

Although similar widely accepted product environmental accounting methods and guidance documents closely align on much of the methodological guidance they provide, there are some discrepancies and/or lack of clarity on a number of important decision points, which reduces the consistency and comparability of analytical outcomes.

Process and Results Each requirement for OEF studies specified in this Guide has been chosen taking into consideration the recommendations of similar, widely accepted organisational environmental accounting methods and guidance documents.

Although similar widely accepted corporate environmental accounting methods and guidance documents align closely on much of the methodological guidance they provide, it is noteworthy that discrepancies and/or lack of clarity remains on a number of important decision points, which reduces the consistency and comparability of analytical outcomes.

In the current quarter, the Company recognized a loss on the extinguishment of a portion of the debt originally assumed in the TFCF acquisition and a gain on the deemed settlement of preexisting relationships with TFCF pursuant to acquisition accounting guidance.

The requirements do not extend the use of fair value accounting, but provide guidance on how it should be applied where its use is already required or permitted by other standards within IFRS.

You also face an increasingly complex and rapidly changing regulatory environment, in which changes to accounting guidance can impact business decision-making.

This is consistent with the asset profile designation mechanics agreed at the February 2018 Board meeting, which in turn is consistent with one of the goals of the DRM accounting model to reduce operational complexities associated with the application of the current hedge accounting guidance to dynamic portfolios.

While non-financial liabilities have limited accounting and valuation guidance, financial liabilities are often subject to specific accounting, valuation, and regulatory requirements (the exposure draft contains extensive references to both IFRSs and US GAAP).

The requirements do not extend the use of fair value accounting, but provide guidance how it should be applied where its use is already required or permitted by other standards within IFRS.

This is consistent with one of the goals of the DRM model which is to reduce operational complexities associated with the application of the current hedge accounting guidance to dynamic portfolios.Furthermore, this approach would align the designation mechanics with the way management considers interest rate risk.

Zavicefta can only be obtained with a prescription, and prescribers should take into account official guidance on the use of antibiotics.

The adjusted package takes into account the latest guidance of the Commission.

The competent authority carrying out the verification specified in the second subparagraph shall take into account any such guidance.

The competent authority carrying out the verification specified in the first subparagraph of paragraph 1 shall take into account any such guidance.

When assessing whether an international organisation controls a State or a substantial part of its territory and provides protection as described in paragraph 2, Member States shall take into account any guidance which may be provided in relevant Council acts.

A number of criteria for assessment of the independence of directors should be adopted at national level, taking into account the guidance set out in Annex II, which identifies a number of situations reflecting the relationships or circumstances usually recognised as likely to generate material conflict of interest.

Quofenix can only be obtained with a prescription and prescribers should take into account official guidance on the use of antibiotics.

In addition, each Party shall, as appropriate, collect and report relevant information relating to its emissions of other heavy metals, taking into account the guidance on the methodologies and the temporal and spatial resolution of the Steering Body of EMEP and the Executive Body.

The final text was agreed within this harmonisation procedure and took into account the guidance provided in the guideline on risk assessment of medicinal products on human reproduction and lactation: from data to labelling (EMEA/CHMP/203927/2005), which mentions the available data and lack of teratogenic effects up to now, but also states that no conclusions on risk can be drawn.

Xerava can only be obtained with a prescription and prescribers should take into account official guidance on the use of antibiotics.

That competent authority shall consult the other relevant competent authorities, and shall take into account any applicable guidance prepared by the Financial Conglomerates Committee in accordance with Article 21(5).