Arising example sentences

Extraordinary items are non-recurring in nature and hence cash flows associated with extraordinary items should be classified and disclosed separately as arising from operating, investing or financing activities.In case of non-compliance, the companies are required to disclose the reasons for deviations and the financial effect, if any, arising due to such deviation.When the firm is dissolved, its books of account are to be closed and the profit or loss arising on realisation of its assets and discharge of liabilities is to be computed.Imagining a heroic past was one way in which the novel helped in popularising the sense of belonging to a common nation.Now, we may say that even differentiation in plants is open, because cells/tissues arising out of the same meristem have different structures at maturity.This may be a case of displaced aggression arising out of frustration.Sometimes, such substances may come from natural sources like smoke and dust arising from forest fires or volcanic eruptions.Such entities might sometimes carry on trading activities but the profits arising therefrom are used for further the service objectives.AS 3 requires that cash flows arising from taxes on income should be separately disclosed and should be classified as cash flows from operating activities unless they can be specifically identified with financing and investing activities.In 1941, The American Institute of Certified Public Accountants (AICPA) had defined accounting as the art of recording, classifying, and summarising in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof'.Such consistency is required throughout the process of identifying the events and transactions to be accounted for, measuring them, communicating them in the book of accounts, summarising the results thereof and reporting them to the interested parties.Any profit or loss arising act of this process is shared by partners in their profit sharing ratio.His best-seller, Chandrakanta – a romance with dazzling elements of fantasy – is believed to have contributed immensely in popularising the Hindi language and the Nagari script among the educated classes of those times.Wear and tear means deterioration, and the consequent diminution in an assets value, arising from its use in business operations for earning revenue.In the ancient Western world, it was philosopherphysicians of ancient Greece such as Hippocrates, Socrates, and in particular Plato who developed the organismic approach and viewed disturbed behaviour as arising out of conflicts between emotion and reason.