German GAAP definition

German GAAP means the accounting principles generally accepted in Germany.
German GAAP means the accounting principles established pursuant to the German Commercial Code (Handelsgesetzbuch).

Examples of German GAAP in a sentence

  • APMs such as billings and Adjusted EBITDA are not measurements of TeamViewer’s performance or liquidity under IFRS or German GAAP and should not be considered as alternatives to results for the period or any other performance measures derived in accordance with IFRS, German GAAP or any other generally accepted accounting principles or as alternatives to cash flow from operating, investing or financing activities.

  • This document contains certain alternative performance measures (collectively, “APMs”) including billings and Adjusted EBITDA that are not required by, or presented in accordance with, IFRS, German GAAP or any other generally accepted accounting principles.

  • The definitions of the APMs may not be comparable to other similarly titled measures of other companies and have limitations as analytical tools and should, therefore, not be considered in isolation or as a substitute for analysis of TeamViewer’s operating results as reported under IFRS or German GAAP.

  • Accurate records also help the company fulfil its obligations to provide timely, accurate, and complete financial information in accordance with local GAAP (Generally Accepted Accounting Principles) and German GAAP, and the requirements of external auditors.

  • For German GAAP purposes these securities are accounted for at cost.


More Definitions of German GAAP

German GAAP means the accounting principles established pursuant to the German Commercial Code (Handelsgesetzbuch). "German Opco" means Avis Budget Autovermietung GmbH & Co. KG.
German GAAP means generally accepted accounting principles generally used by the accounting profession and in effect in Germany from time to time (Grundsätze ordnungsmässiger Buchführung).
German GAAP means the generally accepted accounting principles as set out in the German Commercial Code (§317 Handelsgesetzbuch “HGB”) for companies in Germany;
German GAAP means German generally accepted accounting principles.
German GAAP has the meaning set out in clause 6.1.5;
German GAAP means the generally accepted accounting principles in Germany, including IFRS, if applicable.