Austrian GAAP definition

Austrian GAAP means Austrian generally accepted accounting principles, as consistently applied.
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Austrian GAAP means Austrian generally accepted accounting principles, as consistently applied. “Base Exchange Rate” means the exchange rate of [***] USD per Euro.
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Austrian GAAP means generally accepted accounting principles in Austria as in effect from time to time.
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Examples of Austrian GAAP in a sentence

  • Accounting rules and principles for limited liability companies and stock corporations are laid out in the UGB (Austrian GAAP).

  • Pursuant to Austrian GAAP in connection with the Austrian Banking Act, Addiko Bank AG generated retained earnings in the amount of EUR 170.0 million in the financial year 2017.

  • Pursuant to Austrian GAAP in connection with the Austrian Banking Act, Addiko Bank AG generated net accumulated profits in the amount of ca.

  • In the local financial statements, coupon payments are recognised as interest expense in profit or loss according to Austrian GAAP.

  • In principle, under Austrian GAAP participations acquired are valued at cost.

  • III.B.iii General principlesThe UGB incorporates the Austrian GAAP which can be classified into three major groups of accounting and valuation principles.

  • The other 37 farmers planned to sell the dairy or had no children to take over upon their retirement.

  • Pursuant to Austrian GAAP in connection with the Austrian Banking Act, Addiko Bank AG generated retained earnings in the amount of EUR 40.0 million in the financial year 2019.

  • The period of assessment is the calendar year or, upon application, a different fiscal year for businesses falling under the rules for mandatory Austrian GAAP bookkeeping.

  • III.B.ii Business accounting – tax accountingAustrian tax accounting is based on the country’s commercial accounting rules (Austrian GAAP), adjusted in accordance with tax legislation set out mainly in the Federal Fiscal Procedures Act (Bundesabgabenordnung - BAO) and the Income Tax Act (Einkommenssteuergesetz - EStG).


More Definitions of Austrian GAAP

Austrian GAAP means Austrian generally accepted accounting principles in accordance with Austrian law, in particular Section 189 et sequ of the Austrian Commercial Code (Handelsgesetzbuch).
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Austrian GAAP means the generally accepted accounting principles, policies and practices applied in Austrian and applicable to the Company, as in effect from time to time, applied by the Company on a basis consistent with past practice;
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Austrian GAAP means the generally accepted accounting principles and rules applicable pursuant to the Austrian Commercial Code (UGB);
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Austrian GAAP means the accounting rules and principles in effect in Austria from time to time under the Austrian Commercial Code (HGB).
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Related to Austrian GAAP

  • Canadian GAAP means Generally Accepted Accounting Principles as provided in the Handbook of the Canadian Institute of Chartered Accountants.

  • Brazilian GAAP means, collectively, the accounting principles prescribed by Brazilian Corporate Law, the rules and regulations issued by applicable regulators, including the CVM, as well as the technical releases issued by the Brazilian Institute of Accountants (Instituto Brasileiro de Contadores), in each case as in effect from time to time.

  • GAAP means generally accepted accounting principles in the United States of America.

  • UK GAAP means generally accepted accounting principles in the United Kingdom.

  • Mexican GAAP means generally accepted accounting principles in Mexico in effect on the Issue Date.

  • U.S. GAAP means United States generally accepted accounting principles consistently applied.

  • PRC GAAP means the generally accepted accounting principles in the PRC.

  • UK generally accepted accounting principles and practices means the principles and practices prevailing from time to time in the United Kingdom which are generally regarded as permissible or legitimate by the accountancy profession irrespective of the degree of use.

  • IFRS means International Financial Reporting Standards as issued by the International Accounting Standards Board.

  • 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).

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

  • Agreement Accounting Principles means generally accepted accounting principles as in effect from time to time, applied in a manner consistent with that used in preparing the financial statements referred to in Section 5.4.

  • Fixed GAAP Date means the Issue Date; provided that at any time after the Issue Date, the Company may by written notice to the Trustee elect to change the Fixed GAAP Date to be the date specified in such notice, and upon such notice, the Fixed GAAP Date shall be such date for all periods beginning on and after the date specified in such notice.

  • Generally Accepted Accounting Principles or “GAAP” means generally accepted accounting principles in the United States, consistently applied, which are in effect on the date of this Indenture.

  • Agreed Accounting Principles means GAAP; provided, however, that, with respect to any matter as to which there is more than one generally accepted accounting principle, Agreed Accounting Principles means the generally accepted accounting principles consistently applied in the preparation of the Latest Audited Company Balance Sheet; provided, further, that, for purposes of the Agreed Accounting Principles, no known adjustments for items or matters, regardless of the amount thereof, shall be deemed to be immaterial.

  • standards of generally recognised accounting practice means an accounting practice complying with standards applicable to municipalities or municipal entities as determined by the Accounting Standards Board

  • HGB means the German Commercial Code (Handelsgesetzbuch).

  • Net Economic Return shall have the meaning ascribed to such term in paragraph 2 of Exhibit E to the Lease.

  • Consolidated Net Assets means the aggregate amount of assets (less reserves and other deductible items) after deducting current liabilities, as shown on the consolidated balance sheet of the Company and its Subsidiaries contained in the latest annual report to the stockholders of the Company and prepared in accordance with GAAP.

  • Uniform System of Accounts means the most recent edition of the Uniform System of Accounts for Hotels as adopted by the American Hotel and Motel Association.

  • Applicable Accounting Principles means, with respect to the Borrower, those accounting principles required by the ICA and prescribed by the SEC for the Borrower and, to the extent not so required or prescribed, GAAP.

  • Australian Accounting Standards means the accounting standards made by the Australian Accounting Standards Board in accordance with section 227 of the Australian Securities and Investments Commission Act 2001 (Cth).

  • Consolidated Tangible Net Assets means, on any date of determination and with respect to any Person at any time, the total of all assets (including revaluations thereof as a result of commercial appraisals, price level restatement or otherwise) appearing on the consolidated balance sheet of such Person and its Consolidated Subsidiaries most recently delivered to the Lenders pursuant to Section 5.01(i) as of such date of determination, net of applicable reserves and deductions, but excluding goodwill, trade names, trademarks, patents, unamortized debt discount and all other like intangible assets (which term shall not be construed to include such revaluations), less the aggregate of the consolidated current liabilities of such Person and its Consolidated Subsidiaries appearing on such balance sheet.

  • SAP means, with respect to any Insurance Subsidiary, the statutory accounting practices prescribed or permitted by the insurance commissioner (or other similar authority) in the jurisdiction of such Insurance Subsidiary for the preparation of annual statements and other financial reports by insurance companies of the same type as such Insurance Subsidiary that are applicable to the circumstances as of the date of filing of such statement or report.

  • Capital Leases means, as applied to any Person, any lease of (or any agreement conveying the right to use) any property (whether real, personal or mixed) by such Person as lessee which in accordance with GAAP, is required to be reflected as a liability on the balance sheet of such Person.

  • Good Industry Practice means standards, practices, methods and procedures conforming to the Law and the degree of skill and care, diligence, prudence and foresight which would reasonably and ordinarily be expected from a skilled and experienced person or body engaged in a similar type of undertaking under the same or similar circumstances.