Translation of "Position in the accounts " (English → French) :

accounts | position in the accounts

positive accounting theory [ PAT | positive theory of accounting ]

positive research in accounting [ positive research ]

positive accounting theory | PAT | positive theory of accounting

position of an account | state of an account

positive paid arrears account

Definition: The main feature is a specific and significant impairment in the development of spelling skills in the absence of a history of specific reading disorder, which is not solely accounted for by low mental age, visual acuity problems, or inadequate schooling. The ability to spell orally and to write out words correctly are both affected. | Specific spelling retardation (without reading disorder)

making a fillet weld in the downhand position | making a fillet weld in the flat position | making a fillet weld in the gravity position | making the fillet welding the horizontal position

take a fix | make up the fix | fix a position | ascertain the position | take a sight | take the ship's bearings

green accounting | accounting for the environment | green accountancy

The Council adopted its Common Position on 10 November 2000; the Common Position took into account the majority of the amendments proposed by the EP, thus opening the way to a rapid adoption of the Directive.

Considers it regrettable that the revision of Regulation (EC) No 1049/2001 is still stalled in the Council, and hopes that progress will be achieved as soon as possible; calls on the latter to adopt a constructive position, taking into account the above mentioned position of the European Parliament adopted at first reading on 15 December 2011 with a view to the adoption of a Regulation of the European Parliament and of the Council defining the general principles and limits governing the right of access to documents of Union institutions, bodies, offices and agencies.

In the event that an ELTIF infringes the diversification requirements set out in Article 13(2) to 13(6) and the infringement is beyond the control of the manager of the ELTIF, the manager of the ELTIF shall, within an appropriate period of time, take such measures as are necessary to rectify the position, taking due account of the interests of the investors in the ELTIF.

(b) a statement of changes for each participating account for the two financial years immediately preceding the annual meeting, showing such information and particulars as in the opinion of the directors of the company are necessary to present fairly, in accordance with the accounting principles referred to in subsection 331(4) of the Act, the financial position of the account as at the end of each financial year to which the statement relates and the results of the operations and changes in the financial position of the account for e ...[+++]ach financial year;