Specified Accounting Policies definition

Specified Accounting Policies has the meaning set forth in Section 2.3(a).

Specified Accounting Policies has the meaning set forth in Section 1.1(ooo) of the Disclosure Schedule.

Specified Accounting Policies means the accounting policies, practices and procedures applied on a basis consistent with the sample statement of Net Working Capital set forth in Section 10.2(a)(xxx) of the Disclosure Schedule.

Examples of Specified Accounting Policies in a sentence

• The Independent Accounting Firm shall be instructed to render its decision in accordance with the terms hereof, including the Specified Accounting Policies.

• The Benchmark Balance Sheet was prepared on the basis of the books and records of the Business (including the Acquired Companies) as of the date thereof and presents fairly, in all material respects, the financial position of the Business (including the Acquired Companies) as of the date thereof in conformity with GAAP, as modified by the Specified Accounting Policies.

• Purchaser may dispute items reflected in the calculation of Closing Date Working Capital and Closing Date Cash only on the basis that such amounts (i) were not determined in conformity with GAAP, as modified by the Specified Accounting Policies applied by Seller on a consistent basis or (ii) contain arithmetic error.

• The 1998 Pro Forma Financial Statements have been prepared on the basis of presentation and using the Specified Accounting Policies described in the Notes thereto.

• The Benchmark Balance Sheet has been prepared in accordance with GAAP, as modified by the Specified Accounting Policies.

More Definitions of Specified Accounting Policies

Specified Accounting Policies means the accounting policies, practices and procedures described on Schedule F.

Specified Accounting Policies means the specified accounting policies referred to in Schedule 2.06(a), which are more fully described in the Notes to the 1998 Pro Forma Financial Statements included in Section 3.06 of the Disclosure Schedule.

Specified Accounting Policies means GAAP applied consistent with the preparation of the Business Financial Statements but in any event in accordance with the principles and practices described in Schedule 4.05(b).

Specified Accounting Policies means the accounting principles, standards and practices generally accepted at the Accounts Date in Belgium and Bulgaria and applied in a manner consistent with the preparation of the Accounts;

Specified Accounting Policies means the principles specified in Schedule 2.5(a) of the Disclosure Schedules.

Specified Accounting Policies are the accounting policies, practices, procedures of the IAS Business, applied on a consistent basis, which include those policies, practices and procedures listed on Schedule 3.5.

Specified Accounting Policies means the Australian Financial Reporting Standards adjusted as follows: (1) pre-paid expenses includes items recorded in the Company’s accounts as capitalized expenses and includes the items recorded as both short term and long term pre-paid expenses and capitalized expenses; (2) trade and other payables/accruals does not include lease make good provisions; (3) employee entitlements includes all employee entitlements of the Company’s employees at Closing even if these are unlikely to be paid out within 12 months and includes employee tax liabilities but does not include any entitlements for the 3 persons engaged in the Business but employed by a US entity.