Translation of "Grundsätze ordnungsgemäßer buchführung" in English

The application ensures that the proper accounting principles are always met.

Commercial law has always said that businesses must keep proper books and records.

In interpreting this Guideline , account shall be taken of the preparatory work , the accounting principles harmonised by Community law and generally accepted international accounting standards .

In interpreting this Guideline, account shall be taken of the preparatory work, the accounting principles harmonised by Community law and generally accepted international accounting standards.

In interpreting this Decision, account shall be taken of the preparatory work, the accounting principles harmonised by Union law and generally accepted international accounting standards.

In interpreting this Guideline, account shall be taken of the preparatory work, the accounting principles harmonised by Union law and generally accepted International Accounting Standards.

In the legal requirements both the principles of orderly computerised accounting as well as the requirements from the VAT Act play a central role.

Our internal accounting control system is aimed at ensuring consistent compliance with statutory requirements, generally accepted accounting principles and International Financial Reporting Standards (IFRS) – and thereby avoiding misstatements in Group accounting and external reporting.

We use our "internal control system for accounting practices" to implement and comply with legal stipulations and the principles of proper accounting, as well as the rules of the International Financial Reporting Standards (IFRS) and of the internal control system itself.

The audit, based on the ‘Issuing and Use of Software Certificates’ (IDW PS 880) auditing standards from the Institute of Public Auditors in Germany, Incorporated Association (IDW), incorporates all elements of the principles of proper bookkeeping related to archiving.

The staff in the finance area is thoroughly familiar with the generally accepted accounting and valuation principles as per IFRS, German GAAP (German commercial code).

The annual financial statements of DenizBank AG as of 31 December 2011 were prepared in accordance with generally accepted accounting principles and they provide a true and fair view of the Company's financial and earnings position.

Activities not covered by the Accounting Guideline are to be treated as regulated by the generally accepted accounting principles referred to in Article 67 paragraph 2 second sentence Nationalbank Act and by the provisions of the third volume of the Unternehmensgesetzbuch (Commercial Code) referred to in Article 67 paragraph 3 Nationalbank Act.

Supplier shall submit invoices in an auditable form, complying with applicable laws, generally accepted accounting principles and the specific AMPLEXOR requirements, containing the following minimum information:

With regard to buildings, only the depreciation costs corresponding to the life of the research project, as calculated on the basis of good accounting practice, are considered as eligible.

If such instruments and equipment are not used for their full life for the research project, only the depreciation costs corresponding to the life of the research project, as calculated on the basis of good accounting practice, are considered as eligible;

Is the service provider the body establishing the forest management plan?

If such instruments and equipment are not used for their full life for the research project, only the depreciation costs corresponding to the life of the research project, as calculated on the basis of good accounting practice, are considered as eligible;

It was concluded in those reports that PP’s internal accounting was based on generally accepted accounting principles and, thus, was suitable for quantifying the extra-costs of the universal postal service entrusted to it, so complying with Article 14(3) of the postal Directive.

In the accounts of ÖVAG as a single entity prepared in accordance with Austrian Generally Accepted Accounting Principles the book value of VBLI has already been written down to EUR [40-70] million.

According to the principle of prudence under the good accounting practice and in accordance with Accounting Act 1336/1997, the value of receivables entered in the balance sheet may not exceed their probable value.

Sound management means that banks with risky loans on their books must provide risk cover for them from their own funds to the tune of at least 100%.

The contractual partner/licensee shall bear the costs of the audit if the bookkeeping does not comply with the principles of proper bookkeeping or if the amount of the license owed for a quarter deviates by 5% from the stated amount.

Nevertheless, coordinateability between the accounts (business applications) is of great importance for accounting, which is intended to meet the principles of orderly accounting through software, and for the ability for the results to be used.

By way of example, one or more functions 231 can be used to check whether the balance of debits and credits is equal to zero, whether stated tax rates are correct, whether all obligatory fields have been filled, account details are correct, whether a customer group has been determined correctly or whether there are other errors or a lack of concurrence with the principles of orderly accounting.

According to proper bookkeeping principles, data and other records must always be complete, correct, and appropriate in terms of time and system.