Japanese GAAP definition

Japanese GAAP means generally accepted accounting principles in Japan.

Japanese GAAP means generally accepted accounting principles in Japan as in effect from time to time, consistently applied.

Japanese GAAP means the Japan generally accepted accounting principles.

Examples of Japanese GAAP in a sentence

• Under Japanese GAAP, if acquisition cost excess net value of acquired assets and liabilities when an entity obtains the control of other entities or businesses, "goodwill" in the amount equal to the excess is recorded as an asset.

• Consequently the amounts of the balance of goodwill and the expenses or impairment losses on goodwill differ depending on whether U.S. GAAP or Japanese GAAP is applied.

• Significant differences between Japanese GAAP and U.S. GAAP are described below: (1) Standards for recognizing income from insurance premiums in the life insurance businessUnder U.S. GAAP, premium income on traditional insurance products is recognized as revenues during the premium-paying period.

• SFH’s consolidated results* are prepared in accordance with Japanese GAAP.

• Under Japanese GAAP, all premiums paid by policyholders are recognized as revenues.*Note: For Sony Life Insurance Co., Ltd., investment agreements primarily include single premium endowment insurance, single premium educational endowment insurance and individual annuities.

More Definitions of Japanese GAAP

Japanese GAAP means Japan generally accepted accounting principles as in effect from time to time, consistently applied.

Japanese GAAP means generally accepted accounting principles as in effect from time to time in Japan and generally applicable to Japanese companies that are publicly traded in Japan or are offering securities in Japan, applied on a basis consistent in all material respects (except for changes concurred in by Hitachi’s independent public accountants) with the most recent audited consolidated financial statements of Hitachi as are publicly released in Japan or are required to be filed or publicly disclosed in Japan to permit the sale of securities; “Dilutive Transaction” means the issuance of securities in any transaction or series of related transactions that would

Japanese GAAP has the meaning set forth in Section 4(e).

Japanese GAAP. ("NIHONKOKOU KAIKEI KIJUN")" means generally accepted accounting principles, as in effect from time to time in Japan and applicable to the Company.

Japanese GAAP means generally accepted accounting principles in Japan. “JPY” means Japanese Yen, the lawful currency of Japan.

Japanese GAAP means generally accepted accounting principles in Japan as in effect from time to time, consistently applied. “Japanese GAAS” means generally accepted auditing standards in Japan as in effect from time to time. “License Agreement” means the Patent Cross License Agreement dated July 30, 1997 by and between Toshiba and SanDisk, [*] “Lien” means, with respect to any asset, (a) any mortgage, deed of trust, lien, pledge, encumbrance, charge or security interest in or on such asset, (b) the interest of a vendor or a lessor under any conditional sale agreement, capital lease or title retention agreement relating to such asset and (c) in the case of securities, any purchase option, call or similar right with respect to such securities. “L/M” means lots per month. “Management Committee” has the meaning given in the Master Agreement. “Master Agreement” means the Flash Alliance Master Agreement, dated as of the Effective Date, by and among Toshiba, SanDisk and SanDisk Ireland. “Material” means, with respect to any Person, an event, change or effect which is or, insofar as reasonably can be foreseen, will be material to the condition (financial or otherwise), properties, assets, liabilities, capitalization, licenses, businesses, operations or prospects of such Person and, in the case of Flash Alliance, the ability of Flash Alliance to carry out its then-current Business Plan. “NAND Flash Memory Products” has the meaning given in Section 3.2 of the Master Agreement. “Net Book Value” means, with respect to any Person, the total assets of such Person less the total liabilities of such Person, in each case as determined in accordance with Japanese GAAP or US GAAP, as applicable. “Patent Indemnification Agreement” means the Patent Indemnification Agreement dated as of the Effective Date between Toshiba and SanDisk Corporation. * Indicates that certain information contained herein has been omitted and filed separately with the Securities and Exchange Commission. Confidential treatment has been requested with respect to the omitted portions.

Japanese GAAP. ’ means generally accepted accounting principles in Japan.