International GAAP definition

International GAAP means generally accepted accounting principles outside the United States as in effect from time to time.
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International GAAP means U.S. GAAP, U.K. GAAP or IFRS.
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International GAAP means at any time, internationally generally accepted accounting principles and practices as in effect from time to time and applied consistently throughout the periods involved;
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Examples of International GAAP in a sentence

  • Curtailment gains and losses are accounted for as past service costs.Source International GAAP Holdings Limited Notes to the consolidated financial statements for the year ended 31 December 2016 – continued The retirement benefit obligation recognised in the consolidated statement of financial position represents the actual deficit or surplus in the Group’s defined benefit plans.

  • The financial information set out below has been prepared in accordance with International GAAP specifically for inclusion in this report.

  • The standard does not prescribe the order in which items are presented and International GAAP Bank Limited has adopted a presentation based on decreasing liquidity because it provides more reliable information for banks, in line with the Conceptual Framework paragraphs QC6-QC11.

  • Contingent rentals are recognised as expenses in the periods in which they are incurred.Source International GAAP Holdings Limited Notes to the consolidated financial statements for the year ended 31 December 2016 – continued Operating lease payments are recognised as an expense on a straight-line basis over the lease term, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

  • International GAAP Holdings Limited (the Company) is a limited company incorporated in A Land.

  • Freehold land is not depreciated.Source International GAAP Holdings Limited‌ Notes to the consolidated financial statements for the year ended 31 December 2016 – continued Fixtures and equipment are stated at cost less accumulated depreciation and accumulated impairment losses.

  • This means that entities are permitted to disclose the classification on the face on a mixed basis if the required classification is provided in the notes (EY, International GAAP 2020, chapter 3, section 3.2.3).

  • This involves us establishing a new standard for regulatory ‘generally accepted accounting practice’ (GAAP) derived from UK and International GAAP.

  • Inventories should be valued on the basis used in your financial statements i.e. on the basis of UK GAAP (Generally Accepted Accounting Principles) or International GAAP.

  • It is developed to be used in conjunction with our model financial reports including: Deloitte International GAAP Holdings model financial statements for the year ended 31 December 2018 (Deloitte model financial statements), Model half-year report - Half-years ending on or after 31 December 2018 Model special purpose annual report - Reporting periods ending on or after 31 December 2018.


More Definitions of International GAAP

International GAAP means generally accepted international accounting principles in effect from time to time.
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Related to International GAAP

  • International Financial Reporting Standards or “IFRS” means the accounting standards issued or endorsed by the International Accounting Standards Board.

  • international voyage means a voyage from a country to which the present Convention applies to a port outside such country, or conversely.

  • International Accounting Standards means the accounting standards approved by the International Accounting Standards Board from time to time.

  • International Plan means any Employee Plan that is not a US Plan.

  • international standard means a standard adopted by an international standardisation organisation and made available to the general public;

  • UK generally accepted accounting principles and practices means the principles and practices prevailing from time to time in the United Kingdom which are generally regarded as permissible or legitimate by the accountancy profession irrespective of the degree of use.

  • International means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. United States includes the District of Columbia or a U.S. territory or possession.

  • International airport means an airport:

  • International Student means a student holding a student visa for the purpose of obtaining an education in Australia and includes a student on a study abroad or international exchange program;

  • 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.

  • international flight means all flights other than Domestic Flights.

  • Agreement Accounting Principles means generally accepted accounting principles as in effect from time to time, applied in a manner consistent with that used in preparing the financial statements referred to in Section 5.4.

  • 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).

  • International shipment means the transportation of hazardous waste into or out of the jurisdiction of the United States.

  • standards of generally recognised accounting practice means an accounting practice complying with standards applicable to municipalities or municipal entities as determined by the Accounting Standards Board

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

  • international carriage means any carriage in which, according to the contract of carriage, the place of departure and the place of destination are situated in two different States, or in a single State if, according to the contract of carriage or the scheduled itinerary, there is an intermediate port of call in another State;

  • Generally Accepted Accounting Principles or “GAAP” means generally accepted accounting principles in the United States, consistently applied, which are in effect on the date of this Indenture.

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

  • international application means an application filed under this Treaty;

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

  • international agreement means the Multilateral Convention for Mutual Administrative Assistance in Tax Matters, any bilateral or multilateral Tax Convention, or any Tax Information Exchange Agreement to which the Member State is a party, and that by its terms provides legal authority for the exchange of tax information between jurisdictions, including automatic exchange of such information.

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

  • Australian Accounting Standards means the accounting standards made by the Australian Accounting Standards Board in accordance with section 227 of the Australian Securities and Investments Commission Act 2001 (Cth).

  • International Classification means the Classification established under the Locarno Agreement Establishing an International Classification for Industrial Designs;

  • international waters means waters falling outside the sovereignty or jurisdiction of any State;