Swedish GAAP definition

Swedish GAAP means the Swedish generally accepted accounting principles, rules, policies, practices, procedures and methods for companies applying K3.

Swedish GAAP means generally accepted accounting principles of Sweden.

Swedish GAAP means generally accepted accounting principles in the Kingdom of Sweden, consistently applied;

Examples of Swedish GAAP in a sentence

• Swedish GAAP allows for expenditures during the development phase to be capitalized as intangible assets if it is probable, with a high degree of certainty, that they will result in future economic benefits for the Company.

• In accordance with Swedish GAAP, the Company recognizes revenue when earned.

• In accordance with Swedish GAAP, the Company recognizes exchange differences in the same way as in US GAAP with exception for translation differences which are not recognized as other comprehensive income but booked against equity.

• Under Swedish GAAP, acquired in-process research and development is not separately identified and is instead included in goodwill.

• Capitalization of interest expenses Under Swedish GAAP, interest expenses related to the construction of certain qualifying assets are normally charged to earnings, although companies may elect to capitalize the interest expense.

More Definitions of Swedish GAAP

Swedish GAAP means principles which are in accordance with applicable laws and generally accepted accounting principles in Sweden, applied by the Company on a consistent basis as at the Balance Sheet Date;

Swedish GAAP means generally accepted accounting principles in Sweden as in effect from time to time and applied consistently throughout the periods involved.

Swedish GAAP means generally accepted accounting principles in the Kingdom of Sweden, consistently applied and (but only in relation to the definitions of "Capitalised Lease Obligation", "Consolidated Cash Flow", "Consolidated Interest Coverage Ratio", "Consolidated Interest Expense", "Consolidated Net Income", "Consolidated Operating Income", "Consolidated Tangible Assets" and "Tangible Assets" and not for any other purpose of this Agreement) as in effect on 1 October 1997;

Swedish GAAP means generally accepted accounting principles in The Kingdom of Sweden as in effect as of the date hereof; PROVIDED, HOWEVER, that all reports and other financial information provided by the Company to the Holders, the Trustee and/or the Commission shall be prepared in accordance with Swedish GAAP, as in effect on the date of such report or other financial information. All ratios and computations based on Swedish GAAP contained in this Indenture will be computed in conformity with Swedish GAAP. "Tax Redemption Date" when used with respect to any Note to be redeemed, means the date fixed for such redemption pursuant to this Indenture and Paragraph 9 of the Initial Notes and Paragraphs 8 of the Exchange Notes.

Swedish GAAP means generally accepted accounting principles in Sweden, consistently applied. The parties specifically agree that each item in inventory is to be valued following the principle of lower of historical cost or repurchase value, the latter to be used only if it is less than net realizable value.

Swedish GAAP means those accounting principles and practices (including procedures, basis, methods, classifications, judgments, assessments and valuations, and measurement and evaluation rules) and any application of such accounting principles and practices, generally accepted in Sweden.

Swedish GAAP shall have the meaning as defined in the definition of “Accounting Principles”.