Sentence examples for effects of accounting changes from inspiring English sources

The results for both years included the cumulative effects of accounting changes.

Excluding capital gains and the cumulative effects of accounting changes and acquisition costs, A.I.G. said earnings were 84 cents a share, or a penny shy of analysts' expectations, largely because of a downturn in investment income that the company attributed to poor market conditions.

Net income includes discontinued operations but not extraordinary items or cumulative effects of accounting changes.

In its latest fiscal year, which ended in May, ConAgra's annual earnings fell to $1.33 per share (before cumulative effects of accounting changes) versus $1.60 the previous year.

The culprits for many of the big misses are write-downs on properties and land, as well as the effects of accounting changes, debt repayment and other irregular expenses.

The effect of accounting changes has also made easier the fiscal juggling for Osborne, giving an extra £71bn with which to pay off the debt in the short to medium term (though in the long term, the government is committed to pay that back).

This article aims to examine both the 'distinctive value of HRD' and 'HR strategy formation'-effects within a context of accounting change in German local governments, and the primary concern is to further explain what leads to beneficial outcome states of HRM activities, stated in terms of changing and aligning the associated HR policies and practices.

Mr. Lebenstein said that companies had been weighing the effects of such accounting changes, but also that the changes were still far from certain.

2, and considers outcome effects of 'corporate' accounting change and the process of HR strategy formation.

U.S. GAAP and IFRS require full disclosure of the effects of an accounting change in the year the change is made, but not in future years.

Bank lending contracted in April and May at an annualized rate of about 7.75 percent, excluding the effects of an accounting change that added a significant volume of loans to bank balance sheets as of March 31.