FASB means the Financial Accounting Standards Board.
IFRS means the International Financial Reporting Standards as issued by the International Accounting Standards Board.
IASB means the International Accounting Standards Board;
Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;
auditing standards means auditing standards as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;
U.S. GAAP means United States generally accepted accounting principles.
Accounting means activities providing information, usually quantitative and often expressed in monetary units, for:
Company’s Auditors means an independent firm of accountants duly appointed as auditors of the Company;
Financial Reporting Measure means any measure determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures derived wholly or in part from such measures, including GAAP, IFRS and non-GAAP/IFRS financial measures, as well as stock or share price and total equityholder return.
Financial Reporting Measures means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.
Accounting Authority means the Board of PRASA;
PCAOB means the Public Company Accounting Oversight Board.
Accounting Manual means the latest version of the document titled “Accounting for Parents and Citizens Associations” that is published by the Department of Education as amended from time to time.
HKFRS Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants
Accounting Policies means those specific accounting policies set out in Schedule 2.6(1).
FAS means Free alongside shipment
Independent Certified Public Accountant means a person duly registered in good standing and entitled to practice as a certified public accountant under the laws of the place of his residence or principal office and who is in fact independent. In determining whether an accountant is independent with respect to a particular person, appropriate consideration should be given to all relationships between the accountant and that person or any affiliate thereof. Determination of an accountant’s independence shall not be confined to the relationships existing in connection with the filing of reports with the awarding authority.
ASC means the Financial Accounting Standards Board Accounting Standards Codification, as in effect from time to time.
KPMG means KPMG LLP.
Target Financial Statements has the meaning set forth in Section 3.4.
Company Auditor means Xxxxx Xxxxx US, LLP (FKA: Xxxxx Xxxxx Xxxxxxx Xxxxxx, LLP), with offices located at 000 Xxxxx Xxxxx Xxxxxx, Xxxxx 0000, Xxxxxxxxxxx, XX 00000-0000.
Company Financials means the Audited Financial Statements and the Interim Financial Statements.
Counting room means a suitable and convenient private place or room,
Accounting Standard means GAAP.
Compliance Audit means the procedure (in a form advised by the GLA from time to time) by which an auditor independent of the Grant Recipient certifies (at the Grant Recipient's cost) whether the Named Projects developed or Rehabilitated pursuant to this Agreement satisfy the GLA's procedural compliance requirements (as described in the Affordable Housing Capital Funding Guide);
Company Financial Statements has the meaning set forth in Section 3.6(a).