APB 16 definition

APB 16. Accounting Principles Board Opinion No. 16.
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APB 16 means Accounting Principles Board Opinion No. 16 as in effect on the date hereof.
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APB 16 has the meaning ascribed to it in Section 5.11(b).
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Examples of APB 16 in a sentence

  • FAS No. 141 replaces APB 16 and eliminates pooling-of-interests accounting prospectively.

  • As these transactions were amongst related parties, the transactions were accounted for similar to a pooling of interests in accordance with APB 16 Business Combinations, and, accordingly, the historical financial statements of the Company have been restated to include the financial position, results of operations, and cash flows of EMC and IDEX for all periods presented.

  • The excess of the estimated fair value of net assets (after the reduction of the carrying amounts of noncurrent, non-financial assets acquired) over the purchase price related to the Acquisition of $682.0 million has been recorded as a deferred credit in accordance with APB 16.

  • As of the date hereof, to the knowledge of Xxxxxxxx.xxx, none of Xxxxxxxx.xxx, any of its subsidiaries or any of their respective directors, officers or stockholders, has taken any action which would prevent the accounting for the Merger as a pooling of interests in accordance with APB 16, the interpretative releases pursuant thereto and the pronouncements of the SEC.

  • Parent has not failed to bring to the attention of the Company any actions, agreements or understandings, whether written or oral, that would be reasonably likely to prevent Parent from accounting for the Merger as a "pooling of interests" under APB 16 and the applicable SEC rules and regulations.

  • As of the date hereof, to the knowledge of Phone, none of Phone, any of its subsidiaries or any of their respective directors, officers or stockholders, has taken any action which would prevent the accounting for the Merger as a pooling of interests in accordance with Accounting Principles Board Opinion No. 16 ("APB 16") and the interpretative releases pursuant thereto and the pronouncements of the SEC.

  • Neither Parent nor, to Parent's knowledge, any of its affiliates, has taken or agreed to take any action or is aware of any fact or circumstance that would prevent the Merger from qualifying as a "pooling of interests" under APB 16 and the applicable SEC rules and regulations.

  • Parent knows of no reason why the Merger will not be capable of being treated as a pooling of interest transaction under APB 16.

  • For financial reporting purposes, the Merger is intended to be accounted for as a "pooling-of-interests" transaction under APB 16 and the Regulations of the SEC.

  • Neither the Company nor, to the Company's knowledge, any of its affiliates, has taken or agreed to take any action or is aware of any fact or circumstance that would prevent the Merger from qualifying as a "pooling of interests" under APB 16 and the applicable SEC rules and regulations.


More Definitions of APB 16

APB 16 shall have the meaning as set forth in the recitals.
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APB 16 means Accounting Principles Board Opinion No. 16 as in effect at the time that any adjustment required thereunder is to be made on the balance sheet of a Person.
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APB 16 means Accounting Principles Bulletin No. 16.
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APB 16. Accounting Principles Board Opinion No. 16 as in effect on the date hereof.
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APB 16 means Accounting Principles Board Opinion No. 16 (Business Combinations) as in effect on the date of this Indenture.
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APB 16 has the meaning specified in Section 3.09.
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Related to APB 16

  • AIG means American International Group, Inc.

  • SABS : means the South African Bureau of Standards.

  • IEEE means Institute of Electrical and Electronics Engineers.

  • international waters means waters falling outside the sovereignty or jurisdiction of any State;

  • Renewable Energy Standard means the minimum renewable energy capacity portfolio, if applicable, and the renewable energy credit portfolio required to be achieved under section 28 or former section 27.

  • MRP means the maximum retail price, excluding taxes, payable by a Subscriber for A-la Carte Channels or Bouquet of Pay Channels as notified by STAR in terms of the Tariff Order 2017 and as set out in Annexure A of the SLA as maybe amended from time to time;

  • AIFM means the person, firm or corporation appointed and from time to time acting as the alternative investment fund manager of the ICAV (if any) pursuant to the AIFM Regulations, which may be the ICAV itself, the Investment Manager or another service provider to the ICAV.

  • Renewable Energy Source means an energy source that is not fossil carbon-based, non- renewable or radioactive, and may include solar, wind, biomass, geothermal, landfill gas, or wave, tidal and thermal ocean technologies, and includes a Certified Renewable Energy Source.

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

  • International Accounting Standards means International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, and future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB);

  • NOAA means National Oceanic and Atmospheric Administration or successor thereto.

  • IASB means the International Accounting Standards Board;

  • CDSL means Central Depository Services (India) Ltd.

  • ICAV means an Irish collective asset-management vehicle registered pursuant to the Act. References to “the ICAV” shall be to the ICAV to which this Instrument relates.

  • NPCC means the Northeast Power Coordinating Council, Inc. (a reliability council under Section 202 of the Federal Power Act) or any successor organization.