Accounting Treatment definition

Accounting Treatment has the meaning specified in Section 2.3(b)(vi). “Accounting Treatment Modifications” has the meaning specified in Section 9.9(b).
Accounting Treatment. The exchange of Fairfield common stock for Carnival common stock pursuant to a transaction is expected to qualify as a pooling of interests under generally accepted accounting principles; provided that Carnival, in its sole discretion, shall be entitled in the definitive agreement to waive any failure so to qualify.
Accounting Treatment has the meaning specified in Section 2.3(b)(viii). “Accounting Treatment Modifications” has the meaning specified in Section 9.9(b). “Accounting Treatment Work-Out Notice” has the meaning specified in Section 9.9(b). “Accounting Treatment Work-Out Period” has the meaning specified in Section 9.9(b).

Examples of Accounting Treatment in a sentence

  • If Buyer and Seller do not make or enter into the Accounting Treatment Modifications by the end of the Accounting Treatment Work-Out Period, without limiting Section 15.2, Buyer may terminate this Agreement upon notice to Seller (and receive the Termination Payment).

  • Of which the non-monetary benefits should be measured according to the fair value.(2) Accounting Treatment of the Welfare after Demission The Company classifies the welfare plans after demission into defined contribution plans and defined benefit plans.

  • You should read "Accounting Treatment for the Exchange Offer" for more information.

  • Accounting Treatment Guidance on “Temporary relief measures on accounting alternatives in response to the impact of the COVID-19 situation”The Federation of Accounting Professions announced Accounting Treatment Guidance on “Temporary relief measures on accounting alternatives in response to the impact of the COVID-19 situation”.

  • In order to be able to sell you need to fill in your bank details.

  • Disclosure of Accounting Treatment The Company has followed the treatment laid down in the Accounting Standards prescribed by the Institute of Chartered Accountants of India, in the preparation of financial statements.

  • Accounting Treatment In accordance with U.S. generally accepted accounting principles, Tesla will account for the acquisition of shares through the offer and the merger under the acquisition method of accounting for business combinations.

  • Accounting Treatment (Page 72) In accordance with United States generally accepted accounting principles (as “GAAP”), Tesla will account for the acquisition of shares through the offer and the merger under the acquisition method of accounting for business combinations.

  • On 22 April 2020, the Accounting Treatment Guidance was announced in the Royal Gazette and it is effective for the financial statements prepared for reporting periods ending between 1 January 2020 and 31 December 2020.

  • Its objectives are to alleviate some of the impact of applying certain financial reporting standards, and to provide clarification about accounting treatments during the period of uncertainty relating to this situation.On 22 April 2020, the Accounting Treatment Guidance was announced in the Royal Gazette and it is effective for the financial statements prepared for reporting periods ending between 1 January 2020 and 31 December 2020.


More Definitions of Accounting Treatment

Accounting Treatment. For accounting purposes only, the Company may treat the interest rate on the New Notes as applying to the Existing Rollover Notes from January 1, 1998 through the Effective Date, by capitalizing the interest spread between the Existing Rollover Notes and the New Notes during such period. This calculation is for accounting purposes only and will not affect the issue date of the New Notes, the Effective Date or have any economic impact on the Noteholders whatsoever.
Accounting Treatment. Recapitalization accounting. The historical basis of the Company's assets and liabilities will not be affected.
Accounting Treatment. The principal amount of the Notes issued will be allocated according to IAS 32.31 between financial liabilities and equity taking into consideration transaction costs. In case of the conversion of any Note there will be a transfer between additional paid-in capital and share capital in the amount of the notional value of the issued shares.
Accounting Treatment. The principal amount of the Notes issued will be allocated according to IAS 32.31 between financial liabilities and equity taking into consideration transaction costs. On the basis of a principal amount of $2.25 billion and coupon of 6.00%, on a preliminary basis, an amount of approximately $131.0 million will be attributed to current financial liabilities, $244.2 million to non current financial liabilities and $1,847.8 million to equity. In case of the conversion of any Note there will be a transfer between equity and subscribed capital in the amount of the notional value of the issued shares.
Accounting Treatment has the meaning given to that term in clause 8.2(b)(iii)(aa) of Schedule 2.

Related to Accounting Treatment

  • 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.

  • Accounting Standard means GAAP.

  • Maltreatment means the neglect, abuse, or financial exploitation of a vulnerable adult.

  • Accounting Policies means the accounting policies and procedures set out in Part C of Schedule 4 (Accounting Policies);

  • 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).