IASB means the International Accounting Standards Board;
IAS means International Accounting Standards;
SSAP means a sporting sanctions appeal panel to be appointed to determine an appeal against a deduction of points under Rule 13.
International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.
HKFRS Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants
Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;
Australian Accounting Standards refers to the standards of that name, as amended from time to time, that are maintained by the Australian Accounting Standards Board referred to in section 227 of the Australian Securities and Investments Commission Act 2001 (Cth);
auditing standards means auditing standards as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;
SAP means the SAP entity that has entered into this Agreement, as well its Affiliates.
Proforma means producing a balance sheet that reflects a reasonably accurate financial statement of the Failed bank through the date of closing. The Proforma financial statements serve as a basis for the opening entries of both the Assuming Bank and the Receiver.
International Accounting Standards means International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, and future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB);
TDSAT means Telecom Dispute Settlement and Appellate Tribunal, New Delhi.
IFRS means International Financial Reporting Standards as issued by the International Accounting Standards Board.
AICPA means the American Institute of Certified Public Accountants.
OATT means the applicable Open Access Transmission Tariffs on file with FERC for PJM and NYISO.
FAS means Free alongside shipment
FASB means the Financial Accounting Standards Board.
GAAS means auditing standards generally accepted in the United States of America.
Accounting Standard means GAAP.
IPP means the indigenous peoples plan for the Project, including any update thereto, prepared and submitted by the Borrower through the EA pursuant to the requirements set forth in the IPPF and cleared by ADB;
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.
COVID-19 means SARS-CoV-2 or COVID-19, and any evolutions or mutations thereof or related or associated epidemics, pandemic or disease outbreaks.
U.S. GAAP means United States generally accepted accounting principles.
Operating Standards shall have the meaning given such term in Section 2.1.
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.
ASME means the American Society of Mechanical Engineers.