China GAAP definition

China GAAP. . China GAAP means China generally acceptable accounting principles.

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.
China GAAP. China GAAP means China generally acceptable accounting principles.
China GAAP has the meaning set forth in Section 1.1.

Related to China GAAP

  • PRC GAAP means the generally accepted accounting principles in the PRC in effect from time to time.

  • 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.

  • IFRS means International Financial Reporting Standards issued and/or adopted by the International Accounting Standards Board.

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

  • 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.

  • IAS means International Accounting Standards;

  • 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.

  • Financials means the financial statements delivered, or required to be delivered, pursuant to Section 9.1(a) or (b) together with the accompanying officer’s certificate delivered, or required to be delivered, pursuant to Section 9.1(d).

  • 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.