Reporting GAAP definition

Reporting GAAP means (i) generally accepted accounting principles in effect in the United States of America applied on a basis consistent with the principles, methods, procedures and practices in effect from time to time or (ii) International Financial Reporting Standards (“IFRS”) as adopted by the International Accounting Standards Board (“IASB”) as from the date the Guarantor adopts IFRS as its primary reporting or accounting standard in its reports filed with the SEC pursuant to Section 13 or 15(d) of the Exchange Act.
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Reporting GAAP means generally accepted accounting principles in effect in the United States of America; provided, however, that for any period or date for which the Company uses International Financial Reporting Standards (“IFRS”) as adopted by the International Accounting Standards Board (“IASB”) as its primary reporting or accounting standard in its reports filed with the Commission pursuant to Section 13 or 15(d) of the Exchange Act, “Reporting GAAP” means IFRS.
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Reporting GAAP means the International Financial Reporting Standards as adopted by the International Accounting Standards Board or any other accounting standard that the Guarantor may adopt as its primary reporting accounting standard in its reports filed with the Commission pursuant to Section 13 or 15(d) of the Exchange Act.
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Examples of Reporting GAAP in a sentence

  • The Guarantor shall, and shall cause each of its Material Subsidiaries to, maintain books, accounts and records in accordance with Reporting GAAP, in the case of the Guarantor and the Issuer, and, in the case of each other Subsidiary of the Guarantor, generally accepted accounting principles in the jurisdiction where each such Subsidiary is organized.

  • Mr. McClure’s experience covers many functional areas of finance and accounting, including Policy and Procedure development, Compliance, Internal Controls, Acquisition Due Diligence, Ratio Reporting, SEC Reporting, GAAP Financials, Accounts Receivable, Accounts Payable, Fixed Assets, Contract Implementation, Billing, Payroll, Revenue/Expense Planning, Budgets and Reporting.

  • The Guarantor shall, and shall cause each of its Material Subsidiaries to, maintain books, accounts and records in accordance with Reporting GAAP, in the case of the Guarantor and the Issuer, and, in the case of each other Subsidiary of the Guarantor, generally accepted accounting principles in the jurisdiction of each such Subsidiary is organized.

  • Segment Reporting GAAP has established guidance for reporting information about a company’s operating segments, including disclosures related to a company’s products and services, geographic areas and major customers.

  • Statutory Reporting GAAP ReportingArthur Morris & Company Limited Grant Thornton LLPCentury House Suite 30016 Par-la-Ville Road 1301 International ParkwayHamilton HM08 Ft. Lauderdale, FL 33323-2874Bermuda U.S.

  • From 1993 until 2011, Mr. Morgan held a number of positions at Science Applications International Corporation (“SAIC”); in particular, Senior Vice President and Senior Financial Officer, Strategic and Operational Finance from 2005 until 2011 and Senior Vice President, Business Transformation Officer from 2008 until 2011.

  • Statutory Reporting GAAP ReportingPricewaterhouseCoopers PricewaterhouseCoopers LLPDorchester House 101 Seaport Boulevard7 Church Street, Hamilton Boston, MassachusettsBermuda U.S.A.


More Definitions of Reporting GAAP

Reporting GAAP means (i) generally accepted accounting principles in effect in the United States of America applied on a basis consistent with the principles, methods, procedures and practices in effect from time to time or (ii) IFRS as from the date Petrobras adopts IFRS as its primary reporting or accounting standard in its reports filed with the SEC pursuant to Section 13 or 15(d) of the Exchange Act.
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Reporting GAAP means the International Financial Reporting Standards, as adopted by the International Accounting Standards Board or any other accounting standard that the Guarantor may adopt as its primary reporting accounting standard in its reports filed with the Commission pursuant to Section 13 or 15(d) of the Exchange Act.
Sample 1

Related to Reporting GAAP

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

  • Financial reporting year means the latest consecutive twelve-month period for which any of the following reports used to support a financial test is prepared:

  • GAAP means generally accepted accounting principles in the United States of America.

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

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

  • Mexican GAAP means generally accepted accounting principles in Mexico in effect on the Issue Date.

  • Consolidated Financial Statements means, with respect to any Person, collectively, the consolidated financial statements and notes to those financial statements, of that Person and its Consolidated Subsidiaries prepared in accordance with GAAP.

  • Financial Statements has the meaning set forth in Section 3.06.

  • Quarterly Financial Statements is defined in Section 6.2(a).

  • Financial Quarter means the period commencing on the day after one Quarter Date and ending on the next Quarter Date.

  • Canadian GAAP means Generally Accepted Accounting Principles as provided in the Handbook of the Canadian Institute of Chartered Accountants.

  • Consolidated Financials means, for any Fiscal Year or other accounting period of Five Star, annual audited and quarterly unaudited financial statements of Five Star prepared on a consolidated basis, including Five Star’s consolidated balance sheet and the related statements of income and cash flows, all in reasonable detail, and setting forth in comparative form the corresponding figures for the corresponding period in the preceding Fiscal Year, and prepared in accordance with GAAP throughout the periods reflected.

  • 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.

  • Year-End Financial Statements has the meaning set forth in Section 3.06.

  • audited when used in regard to financial statements shall mean an examination of the financial statements by a firm of independent certified public accountants in accordance with generally accepted auditing standards for the purpose of expressing an opinion thereon.

  • 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.

  • Audited financial report means and includes those items specified in Section 5 of this regulation.

  • Reporting Year means a twelve-month compliance reporting period required under the Applicable Program.

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

  • Monthly Financial Statements is defined in Section 6.2(c).

  • Pro Forma Financial Statements shall have the meaning set forth in Section 5.5(b) hereof.

  • Financial Statement has the meaning set forth in Section 4(g) below.

  • Financial Statement Date means December 31, 1999.

  • Current Financial Statements has the meaning given to such term in Section 5.9.

  • Annual Accounting Period or “Financial Year” means the period commence on 1st July and shall end on 30th June of the succeeding calendar year.

  • Consolidated Adjusted EBITDA means, with respect to any specified Person for any period, the Consolidated Net Income of such Person for such period plus, without duplication: