Accounting Rules definition
Accounting Rules means Financial Accounting Standards Board Accounting Standards Codification Topic 718, or any successor provision.
Accounting Rules means the accounting rules and principles set forth on Part 1 of Exhibit B.
Accounting Rules means, collectively, (i) the accounting principles, methods and practices used in preparing the Business Financial Information (collectively, “Historical Principles”) and (ii) GAAP, applied in a manner consistent with its application to the preparation of the Business Financial Information (“Historical GAAP”); provided, that notwithstanding any provisions or concepts of GAAP, no developments or events taking place after the Closing Date shall be taken into account; provided, further, that in the event of any conflict among the Historical Principles and Historical GAAP, then the Historical Principles shall take precedence, followed by Historical GAAP.
Examples of Accounting Rules in a sentence
The Adjustment Calculation will be prepared in accordance with the Accounting Rules.
More Definitions of Accounting Rules
Accounting Rules means the accounting principles, policies, rules, methods, techniques and practices used in the preparation of the Interim Balance Sheet (including in respect of the exercise of management judgement) applied on a consistent basis, as amended by those principles, policies, rules, methods, techniques and practices set forth on Schedule 1.1(a).
Accounting Rules. Financial Accounting Standards Board Accounting Standards Codification Topic 718, or any successor provision.
Accounting Rules means all applicable accounting requirements and the published rules and regulations of the SEC with respect to the preparation of financial statements contained in any report, form or filing with the SEC.
Accounting Rules means GAAP as applied in a manner consistent with the accounting principles, methods and practices used in preparing the audited financial statements described in clause (a) of the definition of Financial Statements.
Accounting Rules means the financial and accounting laws, statutes, regulations, rules, standards and systems promulgated by any Governmental Authority of the PRC.
Accounting Rules means, collectively, (i) the rules, principles and methodology consistent with the illustrative calculation of Working Capital set forth on Schedule 1 (collectively, the “Agreed Principles”), (ii) the accounting principles, methods and practices used in preparing the Financial Statements (collectively, the “Historical Principles”) and (iii) GAAP, applied in a manner consistent with its application to the preparation of the Financial Statements (“Historical GAAP”); provided, that notwithstanding any provisions or concepts of GAAP, no developments or events taking place after the Effective Time shall be taken into account; provided, further, that in the event of any conflict among the Agreed Principles, the Historical Principles and Historical GAAP, then the Agreed Principles shall take precedence, followed by the Historical Principles, followed by Historical GAAP.
Accounting Rules means GAAP (as the case may be) applied on a basis consistent with the asset recognition bases, classifications and categorizations, policies, rules, methods, techniques and practices used in the preparation of the Balance Sheet. For the avoidance of doubt, in the event of a conflict between GAAP (as the case may be), on the one hand, and the asset recognition bases, classifications and categorizations, policies, rules, methods, techniques and practices used in the preparation of the Balance Sheet, on the other hand, GAAP (as the case may be) will apply. “Active Shareholder Fundamental Representations” means the representations or warranties set forth in Section 3.1 (Organization and good standing), Section 3.2 (Authority and enforceability), Section 3.3 (No conflict), Section 3.9(a) and 3.9(b) (Assets; Sufficiency) and Section 3.25 (Brokers or finders). “Active Shareholder Guaranty” has the meaning set forth in Section 11.2(b). “Adjustment Calculation” has the meaning set forth in Section 2.9(a). “Adjustment Notice” has the meaning set forth in Section 2.9(a). “Affiliate” means, with respect to a specified Person, a Person that directly or indirectly through one or more intermediaries controls, is controlled by or is under common control with, the specified Person as of the date on which, or at any time during the period for which, the determination of affiliation is being made, whether prior to or following the date of this Agreement. In addition to the foregoing, if the specified Person is an individual, the term “Affiliate” also includes (a) the individual’s spouse, (b) the members of the immediate family (including parents, siblings and children) of the individual or of the individual’s spouse and (c) any corporation, limited liability company, general or limited partnership, trust, association or other business or investment entity that directly or indirectly through one or more intermediaries is controlled by with any of the foregoing individuals. For purposes of this definition, the term “control” (including the terms “controlling,” “controlled by” and “under common control with”) means the