Accounting Adjustments definition

Accounting Adjustments means the adjustments to certain financial terms and computations more particularly described in Section 1.04.

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Accounting Adjustments has the meaning set forth in Section 5(n).

Accounting Adjustments means the aggregate of all accounting adjustments to Net Book Value that are required to bring the accounts of VIVA into conformity with Generally Accepted Accounting Principles consistently applied in the United States of America. Such adjustments shall be determined by the independent auditors of WCCI. Such account adjustments shall exclude any adjustments relating to currency exchange rates, but may include, but shall not be limited to, write-downs, write-offs and/or any other accounting adjustments to the accounts of VIVA necessary to present fairly the financial position of VIVA as of September 30, 1996.

Examples of Accounting Adjustments in a sentence

• No tax effects related to Transaction Accounting Adjustments were included as the related impacts were immaterial.

• Accordingly, no pro forma Transaction Accounting Adjustments were required to eliminate activities between the companies.

• The Administrative Agent shall have received evidence that the estimated purchase accounting adjustments and asset write-ups (collectively, the “Accounting Adjustments”) in connection with the Acquisition are equal to or substantially similar to the Accounting Adjustments previously delivered to the Administrative Agent, if any, or otherwise acceptable to the Administrative Agent.

• The calculation of this covenant shall be based upon the consolidated financial statements of the Servicer and its Subsidiaries, without giving effect to any Accounting Adjustments.

• The following unaudited pro forma combined financial information gives effect to the Transaction Accounting Adjustments, which consist of the (i) Merger, (ii) the Enliven pre-closing financing, and (iii) the Reverse Stock Split.

• The pro forma Transaction Accounting Adjustments reflecting the consummation of the merger and the PIPE Investment are based on certain currently available information and certain assumptions and methodologies that FinServ believes are reasonable under the circumstances.

• The determination of fair value used in the Transaction Accounting Adjustments is preliminary and based on management’s best estimates considering currently available information and certain assumptions that management believes are reasonable under the circumstances.

• Management has made significant estimates and assumptions in its determination of the pro forma Transaction Accounting Adjustments.

• The unaudited pro forma combined financial information includes pro forma adjustments that reflect Transaction Accounting Adjustments, as well as other adjustments deemed to be directly related to the Merger, irrespective of whether or not such adjustments are deemed to be recurring.

• On a preliminary basis, and until the purchase price allocation has been finalized, the purchase price in excess of the fair value of net assets acquired (refer to adjustment (d) in Note 3, Pro Forma Transaction Accounting Adjustments), has been considered as residual Goodwill.

More Definitions of Accounting Adjustments

Accounting Adjustments means the adjustments to the Purchase Price calculated in accordance with Exhibit C – Accounting Adjustments.

Accounting Adjustments means the accounting adjustments to the Closing Balance Sheet described on Schedule 2.5; and

Accounting Adjustments means the statutory accounting reserve adjustments listed under the identification entitled “Acctg Adjustments” in the portion of Exhibit C entitled “Not Included in ADC”.

Accounting Adjustments means adjustments to income of the Company required or permitted by the Code or any corresponding statute or regulation of any Governmental Entity as a result of a change in a method of accounting adopted in a Taxable period beginning prior to the Closing Date (regardless of whether such change is imposed by Law or at the discretion of the applicable Taxing authority or is initiated at the Taxpayer's request).