China GAAP definition

China GAAP means Generally Accepted Accounting Principles for the People’s Republic of China.
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China GAAP means generally accepted accounting principles in China, as in effect from time to time.
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China GAAP. . China GAAP means China generally acceptable accounting principles.
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Examples of China GAAP in a sentence

  • For A-shares, EPS in year 2005 and 2006 is based on Chinese GAAP, and EPS in year 2007 and 2008 is based on IFRS.old China GAAP) financial statements for the 2006 year.18 This variable takes the value of 1 if share i has a large gap, and zero if it has a small gap.

  • The unconsolidated financial statements of the Bidder are prepared in accordance with China GAAP.

  • Base Case DCF Financial Model - Base Case 2017A Note: Revenue shown here is based on China GAAP, which includes tax expense like consumption tax that should be deducted from Gross Margin and criteria under IFRS.

  • Eccher and Healy (2000) examine the usefulness of IFRS in China between 1992 and 1997 for companies issuing B-shares and conclude that information produced using IFRS is no more useful than that prepared using China GAAP.

  • Proposal on 2010 Year Profit Distribution Plan Details on the profit available for appropriation of the Company in 2010 prepared in accordance with the China GAAP and International Financial Reporting Standard (‘IFRS’) are as follows: Unit: RMB’000 China GAAPIFRSRetained earning at Dec.

  • Profit Distribution Plans or Proposal from 2012 to 2014 (1) Proposal on 2014 Year Profit Distribution Plan Details on the profit available for appropriation of the Company in 2014 prepared in accordance with the China GAAP and International Financial Reporting Standard (‘IFRS’) are as follows: Unit: RMB’000 China GAAPIFRSRetained earnings at Dec.

  • The KUKA Group draws up its financial statements in accordance with IFRS, whilst the financial statements of the Midea Group are prepared in accordance with China GAAP.

  • This in turn motivates our focus on general space as a measure of practical hardness for CDCL solvers.

  • During the campaign, Marsicanin pursued the standard DSS tactics of bashing the DS, while ignoring the Radicals.

  • The choice for an appliance from a certain efficiency class will depend on e.g. a financial incentive, such as a subsidy.For past years, the total number and energy label class of appliances are based on observed yearly data about new appliances and discarded appliances (per type).


More Definitions of China GAAP

China GAAP means GAAP as applied in the PRC.
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China GAAP. China GAAP means China generally acceptable accounting principles.
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China GAAP has the meaning set forth in Section 1.1.
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Related to China GAAP

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

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

  • GAAP means generally accepted accounting principles as in effect from time to time in the United States of America.

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

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

  • Brazilian GAAP means the generally accepted accounting practices adopted in Brazil determined in accordance with the Brazilian corporate law.

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

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

  • 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).

  • SAP means the SAP entity that has entered into this Agreement, as well its Affiliates.

  • Agreement Accounting Principles means generally accepted accounting principles as in effect from time to time, applied in a manner consistent with those used in preparing the financial statements referred to in Section 5.5.

  • HKFRS Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants

  • 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.

  • Current Financials means, at any time, the consolidated Financial Statements of the Companies most recently delivered to Administrative Agent under Section 7.1(a) or 7.1(b), as the case may be.

  • GAAS means auditing standards generally accepted in the United States of America.

  • Most Recent Financial Statements has the meaning set forth in Section 4(g) below.

  • Year-End Financial Statements has the meaning specified in Section 4.5.

  • IAS means International Accounting Standards;

  • Target Financial Statements has the meaning set forth in Section 3.4(a).

  • 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.

  • Historical Financial Statements means as of the Closing Date, (a) the audited consolidated balance sheets and related statements of income and cash flows of the Borrower for the Fiscal Years ended December 31, 2019 and December 31, 2020 and (b) the unaudited consolidated balance sheets and related statements of income and cash flows of Holdings for each fiscal quarter (other than the fourth fiscal quarter) ended after the most recent fiscal year of Holdings and at least forty-five (45) days prior to the Closing Date.

  • Audited Financials has the meaning specified in Section 4.6(a).

  • Financials means the annual or quarterly financial statements, and accompanying certificates and other documents, of the Borrower and its Subsidiaries required to be delivered pursuant to Section 5.01(a) or 5.01(b).

  • Parent Financial Statements has the meaning set forth in Section 4.6(a).

  • Audited Financial Statements means the audited consolidated balance sheet of the Borrower and its Subsidiaries for the fiscal year ended December 31, 2017, and the related consolidated statements of income or operations, shareholders’ equity and cash flows for such fiscal year of the Borrower and its Subsidiaries, including the notes thereto.

  • Audited financial statement means a financial statement audited by an outside accounting firm.