Accounting Standards definition

Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;
Accounting Standards means, with respect to ImmunoGen, US GAAP (United States Generally Accepted Accounting Principles) and, with respect to Novartis and its Affiliates, the IFRS (International Financial Reporting Standards), in each case, as generally and consistently applied throughout the Party’s organization. Each Party shall promptly notify the other in the event that it changes the accounting principles pursuant to which its records are maintained, it being understood that only internationally recognized accounting principles may be used (e.g., IFRS, US GAAP, etc).
Accounting Standards means generally accepted accounting principles in the United States or PRC, as applicable, applied on a consistent basis.

Examples of Accounting Standards in a sentence

  • The Businesses' contract is with the operator of the oil and gas properties; however, we have concluded that the substance of the transactions between the Businesses and the end customer results in the Businesses being the principal within the context of Accounting Standards Codification 606, Revenue from Contracts with Customers, "ASC 606".

  • As at February 28, 2023 and 2022, all outstanding stock options and share purchase warrants are anti-dilutive.(p) Accounting Standards Issued But Not Yet EffectiveThe following new interpretations and amendments to existing accounting standards have been issued by the IASB, but have not been applied in preparing these consolidated financial statements as they are not yet effective until financial years beginning on or after January 1, 2023.

  • Future prices were estimated using guidelines established by the SEC and the Financial Accounting Standards Board (FASB).

  • The condensed consolidated interim financial statements (“financial statements”) have been prepared in accordance with International Accounting Standard 34 – Interim Financial Reporting as issued by the International Accounting Standards Board and interpretations of the International Financial Reporting Interpretations Committee.

  • The carve-out interim financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRS”) applicable to the preparation of interim financial statements, including International Accounting Standard (“IAS”) 34, Interim Financial Reporting.

More Definitions of Accounting Standards

Accounting Standards means the accounting standards made or formulated by the Accounting Standards Council under Part III of the Accounting Standards Act 2007 and applicable to companies and to foreign companies in respect of their operations in Singapore for the purposes of this Act;
Accounting Standards means, with respect to a Party or its Affiliate or Sublicensee, GAAP or IFRS, as such Party, Affiliate or Sublicensee uses for its financial reporting obligations, in each case, consistently applied.
Accounting Standards means International Financial Reporting Standards as promulgated from time to time by the International Accounting Standards Board (the “IASB”) (including, without limitation, standards and interpretations approved by the IASB and International Accounting Principles issued under previous constitutions thereof), together with the IASB’s pronouncements thereon from time to time, applied on a consistent basis.
Accounting Standards means (i) in the case of financial statements and reports, conformity with generally accepted accounting principles and fully and fairly representing the financial condition as of the date thereof and the results of operations for the period or periods covered thereby, consistent with other financial statements of that company previously delivered to Lender, and (ii) in the case of calculations, definitions, and covenants, generally accepted accounting principles consistent with those used in the preparation of financial statements of Borrower previously delivered to Lender.