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).

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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).

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.

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).
You should also read "Accounting Treatment for the Exchange Offer" for more information regarding the accounting treatment for the 2005 notes using the modification method and extinguishment method.
You should read "Accounting Treatment for the Exchange Offer" for more information.
No such revision shall be made to the computation of EOI Real Estate Assets or EOI Total Shareholders’ Equity if the New Accounting Treatment merely consists of the adoption by EOI of IFRS in the same form as it existed immediately prior to the Amending Agreement.
A-24 7.12 Recapitalization Accounting Treatment.......................
As of the Effective Date and as of the Delivery Term Commencement Date, Seller represents and warrants that, in connection with this Agreement and the transactions hereunder or contemplated hereby, neither this Agreement nor the transactions hereunder or contemplated hereby would require Buyer or any of its Affiliates to treat this Agreement or the transactions hereunder or contemplated hereby for accounting purposes in a manner that is inconsistent in any respect with the Accounting Treatment.
A-28 5.16 Pooling Accounting Treatment........................................
As of the Effective Date and as of the Delivery Term Commencement Date, Seller represents and warrants that, in connection with this Agreement and the transactions hereunder or contemplated hereby, neither this Agreement nor the transactions contemplated hereby would require Buyer or any of its Affiliates to treat this Agreement or the transactions hereunder or contemplated hereby for accounting purposes in a manner that is inconsistent in any respect with the Accounting Treatment.
Accounting Treatment of the Transactions In accordance with accounting principles generally accepted in the United States and in accordance with Financial Accounting Standards Board’s Accounting Standards Codification Topic 805-Business Combinations, Energy Transfer will account for the merger as an acquisition of a business.
You should read "Accounting Treatment for the Exchange Offer" on page 66 for more information regarding the accounting methods to be applied.

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. 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.

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.