Accounting Policy definition

Accounting Policy means the accounting policy on the terms initialled by each of Rio Tinto and BHP Billiton for identification on or about the date of this Agreement, as amended by the Revised Accounting Policy.
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Accounting Policy shall have the meaning set forth in Section 15.7 (Accounting and Retention Policies).
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Accounting Policy means the policy relating to the accounts from time to time adopted by the Board;
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Examples of Accounting Policy in a sentence

  • Accounting Policy The provision for income taxes consists of an amount for taxes currently payable and an amount for deferred taxes.

  • If the Contractor is a State agency or institution of higher education payments must be made via interagency transaction voucher (ITV), please provide a Recurring Transaction Index (RTI) number on the face of the invoice OR if payments are to be deposited into a local bank account, the following statement must be placed on the face of the invoice: “Funds to be deposited into local bank account.” For additional information, please refer to the Texas Comptroller’s Accounting Policy Statement (APS) 014.

  • Additional information and an enrollment form is available by contacting the Office of Statewide Reporting & Accounting Policy at DOA-OSRAP-EFT@la.gov.

  • Accounting Policy The Company establishes accruals for litigation and regulatory matters to the extent it is probable that a loss has been incurred and the amount of that loss can be reasonably estimated.

  • Accounting Policy For business assumed and ceded, the accounting model of the underlying direct financial guaranty contract dictates the accounting model used for the reinsurance contract (except for those eliminated as FG VIEs).

  • The Accounting Policy followed by us is not in conformity with the Accounting Standard prescribed by the Institute of Chartered Accountants of India, regarding disclosure of Present Value of Obligations with respect to the retirement benefits to be paid to the employees.

  • Travel-related expenses shall not exceed the maximum reimbursement rates applicable to employees of the State of Iowa as set forth in the Department of Administrative Services’ State Accounting Policy and Procedures Manual, Section 210 https://das.iowa.gov/state-accounting/sae-policies-procedures-manual, and must be consistent with all Iowa Executive Orders currently in effect.

  • Amendments to IAS 1 and IFRS Practice Statement 2, Disclosure of Accounting Policy InformationIn February 2021, the IASB issued amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements.

  • The Budget and Accounting Policy Manual is maintained by OMB and DOF, through DOA.

  • Depreciation on the same is charged at the rate applicable to similar type of fixed assets as per Accounting Policy on ‘Depreciation’.


More Definitions of Accounting Policy

Accounting Policy means the accounting principles and methods intended for keeping accounts and drawing up of financial statements of a closed-end type investment company.
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Accounting Policy has the meaning set forth in clause 13.1(a)(i); "Acquired Shareholder" has the meaning set forth in clause 18.4(a); "Actual Plot Area" has the meaning set forth in clause 5.6(c)(i); "Adjourned Meeting" has the meaning set forth in clause 8.3(b);
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Accounting Policy has the meaning set out in Section 2.5(a)(ii);
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Related to Accounting Policy

  • Accounting Policies means the specific accounting principles, policies, bases, practices, rules and estimation techniques set out in Part B of Part 3 of Schedule 7.

  • Accounting Restatement means an accounting restatement due to the material noncompliance of the Company with any financial reporting requirement under the securities laws, including any required accounting restatement to correct an error in previously issued financial statements that is material to the previously issued financial statements (a “Big R” restatement), or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period (a “little r” restatement).

  • Accounting Date means the thirtieth day of June in each year and any interim date on which the financial statements of the Trust are drawn up. Provided that the Management Company may, with the written consent of the Trustee and after obtaining approval from the Commission and the Commissioner of Income Tax may change such date to any other date and such change shall be intimated to the Commission.

  • Internal control over financial reporting means a process effected by an insurer’s board of directors, management and other personnel designed to provide reasonable assurance regarding the reliability of the financial statements, i.e., those items specified in Section 5(B)(2) through 5(B)(7) of this regulation and includes those policies and procedures that:

  • Financial Reports means the Annual Financial Statements and the Interim Accounts.

  • Agreed Accounting Principles means GAAP applied using accounting methods, practices, principles, policies and procedures with consistent classifications, judgments and valuation and estimation that were used in the preparation of the Year-End Financial Statements.

  • Generally Accepted Accounting Principles or "GAAP" means generally accepted accounting principles in the United States, consistently applied, which are in effect on the date of this Indenture.

  • Accounting Principles means the international financial reporting standards (IFRS) within the meaning of Regulation 1606/2002/EC (or as otherwise adopted or amended from time to time).

  • Accounting Restatement Date means the earlier to occur of (a) the date that the Board, a committee of the Board authorized to take such action, or the officer or officers of the Company authorized to take such action if Board action is not required, concludes, or reasonably should have concluded, that the Company is required to prepare an Accounting Restatement, or (b) the date that a court, regulator or other legally authorized body directs the Company to prepare an Accounting Restatement.

  • Accounting Standard means GAAP.

  • IFRS means the international financial reporting standards as issued by the International Accounting Standards Board as in effect from time to time.

  • Applicable Accounting Principles means, with respect to the Borrower, those accounting principles required by the ICA and prescribed by the SEC for the Borrower and, to the extent not so required or prescribed, GAAP.

  • Applicable Accounting Standards means Generally Accepted Accounting Principles in the United States, International Financial Reporting Standards or such other accounting principles or standards as may apply to the Company’s financial statements under United States federal securities laws from time to time.

  • International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;