Accounting Practice definition

Accounting Practice means United States generally accepted accounting principles in accordance, as applicable, with FERC’s “Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act”, as the same may be modified, amended or supplemented from time to time.

Accounting Practice means a business carried on by either of the following:

Accounting Practice means a business carried out by either of the following:

Examples of Accounting Practice in a sentence

• The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

• The annual financial statements have been prepared in accordance with the Standards of Generally Recognised Accounting Practice (GRAP), issued by the Accounting Standards Board in accordance with Section 122(3) of the Municipal Finance Management Act (Act 56 of 2003).

• The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

• Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• They have been prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102) and in accordance with the Statement of Recommended Practice (SORP) for Financial Statements of Authorised Funds issued by the Investment Management Association May 2014 (IMA SORP 2014).

More Definitions of Accounting Practice

Accounting Practice means the activities of a member including those who provide Public Accounting Services through an Approved Practice Entity (in accordance with the requirements of By-Law 9.3 of the By-Laws).

Accounting Practice means Australian Accounting Standards or, if these do not provide relevant guidance, a generally used accounting treatment.

Accounting Practice means a business carried on by either of

Accounting Practice means a member or an approved practice entity (that meets the requirements of By-Law 9.3 of CPA Australia’s By-Laws) which provides public accounting services.

Accounting Practice means the Initial Accounting Practice or such modifications thereof as may from tune to time be required by virtue of a Change of Accountancy Practice (but with no other modification); "Accounting Standards" means insofar as the same are applicable to the Lessor or any member of the Lessor's Group: (a) the accounting requirements of the Companies Acts; (b) statements of Standard Accounting Practice, Financial Reporting Standards and any other accounting standards having the like effect as Financial Reporting Standards issued by the Accounting Standards Board from time to time or such body or bodies as may be prescribed by regulations pursuant to Section 256 of the Companies Xxx 0000 (subject to clause 1.4); (c) any statement, guideline, ruling or notice from time to time issued and having such effect that compliance therewith by UK companies of a standing and business type comparable to the Lessor (or as the case may be the relevant member of the Lessor's Group) is customary, by any of the following: (i) Accounting Standards Board (ii) Accounting Standards Committee (iii) Financial Reporting Review Panel (iv) Any group or body set up by any of the above for any purpose including (without limitation) the Urgent Issues Task Force of the Accounting Standards Board. (v) Any similar body from time to time either discharging functions in the United Kingdom, or discharging functions whose effect in the United Kingdom is analogous or corresponds to those of any of the above bodies; "Accounts" means the statutory accounts (including consolidated accounts) of the Lessor or as the case may be any member of the Lessor's Group prepared by the Lessor or the relevant member and audited by the auditors of such company;

Accounting Practice means: (a) in the case of the consolidated accounts for Compass Consulting Group Holdings Limited and its subsidiaries, the practice of preparing accounts in compliance with all applicable laws and accounting conventions, principles and practices generally accepted in the UK as at the Accounts Date required to be used in the preparation of accounts; (b) in the case of the individual accounts of each of the Subsidiaries, the practice of preparing accounts in compliance with all applicable laws and accounting conventions, principles and practices generally accepted in the country of its incorporation as at the Accounts Date required to be used in the preparation of accounts; and (c) in the case of the Company and CCGH No.2 Limited the practice referred to in (a) above shall apply for any period, (save that paragraph (b) of this definition shall be excluded for the purposes of Schedule 7)

Accounting Practice means in relation to the Company, the practice of preparing accounts in compliance with all applicable laws and accounting conventions, principles and practices generally accepted in the place of incorporation of the Company as at the Accounts Date;