A-IFRS definition

A-IFRS means Australian Equivalents to International Financial Reporting Standards.
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A-IFRS means the Australian equivalents of the IFRS as in effect on the date of this document;
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A-IFRS means the Australian Equivalents to International Financial Reporting Standards, consistently applied and as are generally accepted at the date of computation.
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Examples of A-IFRS in a sentence

  • All financial statements delivered pursuant to this Section 9.3 shall be complete and correct in all material respects and shall be prepared in accordance with A-IFRS applied consistently throughout the periods reflected therein.

  • All financial statements delivered pursuant to this Section 2.8 shall be complete and correct in all material respects and shall be prepared in accordance with A-IFRS applied consistently throughout the periods reflected therein.

  • Each share option granted by the Company under the Company’s share option plan was granted (i) in accordance with the terms of the Company’s share option plan and (ii) with an exercise price at least equal to the fair market value of the Ordinary Shares on the date such share option would be considered granted under AIFRS and applicable law.

  • Each Guarantor that makes a payment under its Guarantee shall be entitled upon payment in full of all Guaranteed Obligations under this Indenture to a contribution from each other Guarantor in an amount equal to such other Guarantor’s pro rata portion of such payment based on the respective net assets of all the Guarantors at the time of such payment determined in accordance with AIFRS.

  • AIFRS means International Financial Reporting Standards as adopted in Australia, as at the date of this agreement.

  • Any adjustments or balancing items that do not fall within the A-IFRS accounting principles and practices as varied from time to time or any successor standards must promptly be referred to an independent auditor for review.

  • In the event of any inconsistency between AIFRS and the Agreed Accounting Principles set forth on Exhibit B, the Agreed Accounting Principles shall apply.

  • In this agreement: A-IFRS means Australian equivalents to International Financial Reporting Standards and other authoritative pronouncements of the Australian Accounting Standards Board.

  • The Sunshine Financial Statements have been prepared in good faith from the books and records of Sunshine and the Subsidiaries that are directly or indirectly owned by Sunshine in accordance with AIFRS applied on a consistent basis throughout the periods indicated, and fairly present in all material respects the consolidated financial condition and results of operations of Sunshine as of the respective dates thereof and for the respective periods covered therein.

  • AIFRS means the International Financial Reporting Standards as adopted in Australia.

Related to A-IFRS

  • Central Automatic Message Accounting (CAMA) Trunk means a trunk that uses Multi-Frequency (MF) signaling to transmit calls from CLEC’s switch to an AT&T-21STATE E911 Selective Router.

  • 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).

  • Reference Balance Sheet shall have the meaning set forth in Section 3.06(a).

  • Net ▇▇▇▇-to-Market Exposure of a Person means, as of any date of determination, the excess (if any) of all unrealized losses over all unrealized profits of such Person arising from Rate Management Transactions. “Unrealized losses” means the fair market value of the cost to such Person of replacing such Rate Management Transaction as of the date of determination (assuming the Rate Management Transaction were to be terminated as of that date), and “unrealized profits” means the fair market value of the gain to such Person of replacing such Rate Management Transaction as of the date of determination (assuming such Rate Management Transaction were to be terminated as of that date).

  • Consolidated Net Tangible Assets means total assets (less depreciation and valuation reserves and other reserves and items deductible from gross book value of specific asset accounts under GAAP) after deducting therefrom (i) all current liabilities and (ii) all goodwill, trade names, trademarks, patents, unamortized debt discount, organization expenses, and other like intangibles, all as set forth on the most recent balance sheet of the Company and its consolidated Subsidiaries and computed in accordance with GAAP.