Israeli GAAP definition

Israeli GAAP means generally accepted accounting principles in Israel applicable to banks.
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Israeli GAAP means generally accepted accounting principles in Israel as in effect from time to time.
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Israeli GAAP means Israeli generally accepted accounting principles, consistently applied.
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Examples of Israeli GAAP in a sentence

  • The condensed consolidated interim financial statements are prepared in accordance with accounting principles accepted in Israel (Israeli GAAP) as well as in accordance with directives and guidelines of the Supervisor of Banks, and do not include all the information required in full annual financial statements.

  • The Board of directors and Management are responsible for the preparation and presentation of this interim financial information in accordance with generally accepted accounting principles in Israel (Israeli GAAP) for interim accounting and in accordance with the directives and guidelines of the Supervisor of Banks.

  • PRESENTATION OF NET LONG-TERM LIABILITIES IN RESPECT OF EMPLOYEES Under U.S. GAAP, assets and liabilities relating to severance arrangements are to be presented separately and are not to be offset, while according to Israeli GAAP such an offset is required.

  • Under Accounting Principles Board Opinion No. 14 ("APB 14"), the proceeds from the sale of the securities in January 2002 are to be allocated to each of the securities issued based on their relative fair value, while according to Israeli GAAP such treatment is not required.

  • The condensed consolidated interim financial statements are prepared in accordance with generaly accepted accounting principles in Israel (Israeli GAAP) as well as in accordance with directives and guidelines of the Supervisor of Banks, and do not include all the information required in full annual financial statements.

  • Under Accounting Principles Board Opinion No. 14 ("APB 14"), the proceeds from the sale of the securities in January 2002 are to be allocated to each of the securities issued based on their relative fair value, while according to Israeli GAAP such treatment was not required.

  • In our opinion, the financial statements referred to above present fairly, according to accepted accounting principles, in all material respects, the financial condition of the Company as of December 31, 2018 and 2017, and the results of its operations for each one of years ended on the above dates, in conformity with accounting principles generally accepted in the Israel (Israeli GAAP).

  • The condensed consolidated interim financial statements have been prepared in accordance with accounting principles generally accepted in Israel ("Israeli GAAP") and in accordance with directives and guidelines of the Supervisor of Banks, and they do not include all the information required in full annual financial statements.

  • Under Israeli GAAP, the Barak Merger and GlobCall Merger accounted as "as pooling" since these transactions are considered business combination between parties under common control.

  • Israeli GAAP differs in certain significant respects from U.S. GAAP.


More Definitions of Israeli GAAP

Israeli GAAP means Israeli generally accepted accounting principles.
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Israeli GAAP means Israeli generally accepted accounting principles as promulgated by the Israeli Certified Public Accountants Council and the Israeli Certified Public Accountants Bureau and in effect from time to time.
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Israeli GAAP means generally accepted accounting principles in Israel, consistently applied, as in effect at the time covered by the applicable financial statements.
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Israeli GAAP means the generally accepted accounting principles as promulgated by the Institute of Certified Public Accountants in Israel as consistently applied by Seller.
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Israeli GAAP means Israeli generally accepted accounting principles;
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Related to Israeli GAAP

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

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

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

  • GAAP means generally accepted accounting principles as in effect from time to time in the United States of America.

  • IFRS means the International Financial Reporting Standards as issued 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.

  • SAP means the SAP entity that has entered into this Agreement, as well its Affiliates.

  • Brazilian GAAP means, collectively, the accounting principles prescribed by Brazilian Corporate Law, the rules and regulations issued by applicable regulators, including the CVM, as well as the technical releases issued by the Brazilian Institute of Accountants (Instituto Brasileiro de Contadores), in each case as in effect from time to time.

  • 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).

  • HKFRS Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants

  • IAS means International Accounting Standards.

  • Mexican GAAP means accounting principles and practices generally accepted in Mexico.

  • GAAS means generally accepted auditing standards.

  • 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.

  • Fixed GAAP Date means the Issue Date; provided that at any time after the Issue Date, the Issuer 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.

  • Agreed Accounting Principles means GAAP applied using accounting methods, practices, principles, policies and procedures with consistent classifications, judgments and valuation and estimation that were used in the preparation of the Year-End Financial Statements.

  • IASB means the International Accounting Standards Board;

  • Net Economic Return shall have the meaning ascribed to such term in paragraph 2 of Exhibit E to the Lease.

  • PCAOB means the Public Company Accounting Oversight Board.

  • Accounting Policies means those specific accounting policies set out in Schedule 2.6(1).

  • 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.

  • 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).

  • Fixed GAAP Terms (a) the definitions of the terms “Capitalized Lease Obligation,” “Consolidated Depreciation and Amortization Expense,” “Consolidated Interest Expense,” “Consolidated Net Income,” “Consolidated Tangible Assets,” “Consolidated Working Capital,” “EBITDA,” “ECF CNI,” “Excess Cash Flow,” “Fixed Charge Coverage Ratio,” “Fixed Charges,” “Funded Debt,” “Indebtedness,” “Investments,” “Net Income,” “Senior Secured Indebtedness” and “Senior Secured Indebtedness to EBITDA Ratio,” (b) all defined terms in this Agreement to the extent used in or relating to any of the foregoing definitions, and all ratios and computations based on any of the foregoing definitions, and (c) any other term or provision of this Agreement or the other Loan Documents that, at the Borrower’s election, may be specified by the Borrower by written notice to the Administrative Agent from time to time.

  • SSAP means a sporting sanctions appeal panel to be appointed to determine an appeal against a deduction of points under Rule 13.

  • 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.

  • Applicable Accounting Principles means, with respect to the Borrower, those accounting principles required by the ICA and prescribed by the SEC for the Borrower and, to the extent not so required or prescribed, GAAP.