Applicable Accounting Rules means, (a) prior to the Hut Amalgamation, International Financial Reporting Standards and (b) thereafter, United States Generally Accepted Accounting Principles.
Applicable Accounting Rules means GAAP or IFRS, as applicable to the applicable Person in the applicable context.
Applicable Accounting Rules means GAAP or IFRS, as applicable to the applicable Person in the applicable context; provided, that for purposes of the definitions of “Indebtedness” and “Capital Lease Obligations”, the determination whether a lease is a capital lease or an operating lease, the capitalized amount of any lease, and whether any obligations under such lease constitute a liability on the balance sheet of any person shall, in each case, be made on the basis of GAAP or IFRS (as applicable) as in effect on the Original Closing Date, without giving effect to any subsequent change in GAAP or IFRS (including, for the avoidance of doubt, IFRS 16).
Examples of Applicable Accounting Rules in a sentence
The Borrower will keep proper books of record and accounts in conformity in all material respects with Applicable Accounting Rules shall be made of all dealings and transactions in relation to its business and activities.
More Definitions of Applicable Accounting Rules
Applicable Accounting Rules means, in respect of a particular Person, the body of generally accepted accounting principles which are applicable to the preparation and presentation of such Person's financial statements.
Applicable Accounting Rules means, with respect to any FIL Participant, the accounting principles generally recognized as applicable to such FIL Participant and the business thereof, and pursuant to which such FIL Participant regularly prepares and maintains its financial and accounting books and records and which specifically incorporate Generally Accepted Accounting Principles or International Financial Reporting Standards.
Applicable Accounting Rules has the meaning specified in Section 1.03.
Applicable Accounting Rules means United States Generally Accepted Accounting Principles.
Applicable Accounting Rules means the body of generally accepted accounting principles which are applicable to the preparation and presentation of the Corporation's financial statements.
Applicable Accounting Rules means (a) when used in reference to Holdings and its Subsidiaries for all accounting periods prior to the BK Merger Effective Date, GAAP and (b) when used in reference to Holdings and its Subsidiaries or to BK Parent and its Subsidiaries, for all accounting periods after the BK Merger Effective Date, IFRS.
Applicable Accounting Rules means the accounting principles generally recognized as applicable to the Company and the Company’s businesses and pursuant to which the Company regularly prepares and maintains its financial and accounting books and records and which specifically incorporate Generally Accepted Accounting Principles or International Financial Reporting Standards, as appropriate.