national accepted accounting principles | national generally accepted accounting principle | national accounting principles which are generally accepted | national generally accepted accounting principles

generally accepted accounting practice | generally accepted accounting principle | GAAP [Abbr.]

clean acceptance | general acceptance

general accounting principle | generally accepted accounting principles | GAAP [Abbr.]

general international law [ generally accepted principles of international law | generally accepted international law ]

basis of accounting other than generally accepted accounting principles | ADBA | appropriate disclosed basis of accounting | basis of accounting other than GAAP | comprehensive basis of accounting other than generally accepted accounting principles | comprehensive basis of accounting other than International Accounting Standards or national standards | OCBOA | other comprehensive basis of accounting | other comprehensive financial reporting framework

sales finance company [ acceptance company | acceptance corporation | general acceptance corporation ]

generally accepted auditing standards [ GAAS | generally accepted audit standards ]

accept feedback regarding artistic performance | take feedback on performance on stage or at rehearsals | accept feedback on artistic performance | welcome comments regarding performance

be accountable within one's own scope of practice | recognise own accountability | accept accountability | accept own accountability

National authorities may also allow companies to prepare their accounts on the basis of internationally accepted financial reporting frameworks (IAS or US-GAAP - Generally Accepted Accounting Principles - in the United States), provided they conform with the Accounting Directives.

215. Regrets the fact that for nine transactions relating to the national programme for pre-accession, the Commission has used an accounting procedure to clear amounts of EUR 150 million on the basis of estimates rather than on the basis of incurred, paid and accepted costs proven by supporting documents; underlines that this systematic practice of DG Enlargement is not in accordance with Article 88 of the Financial Regulation and Article 100 of its Rules of Application; points out that this long standing procedure has affected and affects the declarations of assurance of the Directorate-General for Enlargement for many years, which means that for 2013, 20% of all expenditure spent by that DG was based on estimates; welcomes the fact tha ...[+++]t in 2014 the Commission put a system in place, and implemented it without delay, to ensure that the clearing of pre-financing is made in the future on the basis of correctly incurred and reported costs; acknowledges that the Commission has consistently pointed out that no expenditure has officially been validated and accepted by DG Enlargement under the clearance of accounts procedure, and therefore that no communication to the beneficiary indicating acceptance could be assumed;

209. Regrets the fact that for nine transactions relating to the national programme for pre-accession, the Commission has used an accounting procedure to clear amounts of EUR 150 million on the basis of estimates rather than on the basis of incurred, paid and accepted costs proven by supporting documents; underlines that this systematic practice of DG Enlargement is not in accordance with Article 88 of the Financial Regulation and Article 100 of its Rules of Application; points out that this long standing procedure has affected and affects the declarations of assurance of the Directorate-General for Enlargement for many years, which means that for 2013, 20% of all expenditure spent by that DG was based on estimates; welcomes the fact tha ...[+++]t in 2014 the Commission put a system in place, and implemented it without delay, to ensure that the clearing of pre-financing is made in the future on the basis of correctly incurred and reported costs; acknowledges that the Commission has consistently pointed out that no expenditure has officially been validated and accepted by DG Enlargement under the clearance of accounts procedure, and therefore that no communication to the beneficiary indicating acceptance could be assumed;

on the draft Council decision on the acceptance, on behalf of the European Union, of the amended Agreement for the establishment of the General Fisheries Commission for the Mediterranean