of which: asset adjustment accounts

of which: liability adjustment accounts

sundry creditors and accrued expenses

ordinary income account is to be taken into account for purposes of

Unless national law provides that such items are to be shown under D (II) (6).

Unless national law provides that such items are to be shown under C under 'Creditors'.

However, this is not the case of retirement accounts.

Liquid assets and accruals and deferred payments: this involves a total of EUR 6,4 million which is considered to have been recovered in its entirety.

Unless national law provides that such items are to be shown as assets under D (II) (6).

Unless national law provides that such items are to be shown under F or I or both.

In practice, matching is a combination of accrual accounting and the revenue recognition principle.

The ability to assess the general application of such principles in connection with the accounting for estimates, accruals, and reserves;

The ability to assess the general application of these principles in connection with accounting for estimates, accruals and reserves.

This method uses algorithms and statistical distribution models, rather than a projected balance sheet, to reverse large accruals.

Research shows that undulating periodization tends to elicit greater increases in strength and body composition than linear periodization.