Accounting Rules definition

Accounting Rules means Financial Accounting Standards Board Accounting Standards Codification Topic 718, or any successor provision.

Accounting Rules means the accounting principles, policies, rules, methods, techniques and practices used in the preparation of the Interim Balance Sheet (including in respect of the exercise of management judgement) applied on a consistent basis, as amended by those principles, policies, rules, methods, techniques and practices set forth on Schedule 1.1(a).

Accounting Rules means, collectively, (i) the accounting principles, methods and practices used in preparing the Business Financial Information (collectively, “Historical Principles”) and (ii) GAAP, applied in a manner consistent with its application to the preparation of the Business Financial Information (“Historical GAAP”); provided, that notwithstanding any provisions or concepts of GAAP, no developments or events taking place after the Closing Date shall be taken into account; provided, further, that in the event of any conflict among the Historical Principles and Historical GAAP, then the Historical Principles shall take precedence, followed by Historical GAAP.

Examples of Accounting Rules in a sentence

• The Administrator, in its sole discretion, may hold back shares of Stock from an Award or permit a Participant to tender previously-owned shares of Stock in satisfaction of tax or other withholding requirements (but not in excess of the maximum withholding amount consistent with the Award being subject to equity accounting treatment under the Accounting Rules).

• In the Administrator’s discretion and subject to applicable law, such tax obligations may be satisfied in whole or in part by delivery of shares of Stock to the Company, including shares of Stock purchased under the Plan, valued at Fair Market Value, but not in excess of the maximum withholding amount consistent with the award being subject to equity accounting treatment under the Accounting Rules.

• In accordance with Russian legislation, the Company distributes profits as dividends or transfers them to reserves (fund accounts) on the basis of financial statements prepared in accordance with Russian Accounting Rules.

• The Administrator, in its sole discretion, may hold back shares of Stock from an Award or permit a Participant to tender previously owned shares of Stock in satisfaction of tax or other withholding requirements (but not in excess of the maximum withholding amount consistent with the Award being subject to equity accounting treatment under the Accounting Rules).

• These financial statements are prepared on the basis of the EU Accounting Rules as adopted by the Commission’s Accounting Officer which adapt the International Public Sector Accounting Standards (and in some cases the International Financial Reporting Standards) to the specific environment of the EU, while the reports on implementation of the budget continue to be primarily based on movements of cash.

More Definitions of Accounting Rules

Accounting Rules. Financial Accounting Standards Board Accounting Standards Codification Topic 718, or any successor provision.

Accounting Rules means the accounting rules and principles set forth on Part 1 of Exhibit B.

Accounting Rules means the financial and accounting laws, statutes, regulations, rules, standards and systems promulgated by any Governmental Authority of the PRC.

Accounting Rules means GAAP as applied in a manner consistent with the accounting principles, methods and practices used in preparing the audited financial statements described in clause (a) of the definition of Financial Statements.

Accounting Rules means all applicable accounting requirements and the published rules and regulations of the SEC with respect to the preparation of financial statements contained in any report, form or filing with the SEC.

Accounting Rules means, collectively, (i) the rules, principles and methodology consistent with the illustrative calculation of Working Capital set forth on Schedule 1 (collectively, the “Agreed Principles”), (ii) the accounting principles, methods and practices used in preparing the Financial Statements (collectively, the “Historical Principles”) and (iii) GAAP, applied in a manner consistent with its application to the preparation of the Financial Statements (“Historical GAAP”); provided, that notwithstanding any provisions or concepts of GAAP, no developments or events taking place after the Effective Time shall be taken into account; provided, further, that in the event of any conflict among the Agreed Principles, the Historical Principles and Historical GAAP, then the Agreed Principles shall take precedence, followed by the Historical Principles, followed by Historical GAAP.

Accounting Rules means K-GAAP to the extent used in the preparation of the Financial Statements (including with respect to the exercise of management judgment) applied on a consistent basis, to the extent consistent with K-GAAP.