Canadian generally accepted accounting principles definition

Canadian generally accepted accounting principles means the generally accepted accounting principles in Canada from time to time approved by the Canadian Institute of Chartered Accountants.
Sample 1Sample 2
Canadian generally accepted accounting principles or "Canadian GAAP" means such recommendations as the Canadian Institute of Chartered Accountants includes in its handbook concerning accounting treatment or statement of presentation;
Sample 1Sample 2
Canadian generally accepted accounting principles means generally accepted accounting principles established from time to time by the Canadian Institute of Chartered Accountants.
Sample 1Sample 2

Examples of Canadian generally accepted accounting principles in a sentence

  • Previously, the Group prepared its consolidated annual and interim financial statements in accordance with Canadian Generally Accepted Accounting Principles (“Canadian GAAP”).

  • Unless otherwise noted, all financial information has been prepared in accordance with Canadian Generally Accepted Accounting Principles (“GAAP”), specifically International Accounting Standard (“IAS”) 34, Interim Financial Reporting as issued by the International Accounting Standards Board (“IASB”), which is within the framework of International Financial Reporting Standards (“IFRS”).

  • The Company had previously prepared its financial statements in accordance with pre-changeover Canadian Generally Accepted Accounting Principles (“Pre-changeover GAAP”).

  • The Vogue Charity Fashion Show will follow Canadian Generally Accepted Accounting Principles (GAAP) and will operate in full compliance of regulations set out by the Canada Revenue Agency.

  • Special resources and materials that will be used are the Institute of Chartered Accountants of Ontario (ICAO) principles, various published documents by the Big Four accounting firms in Canada regarding the changes to the Canadian Generally Accepted Accounting Principles (GAAP), the previous financial statements, journal entries, trial balances and work templates of Sarto Inc.


More Definitions of Canadian generally accepted accounting principles

Canadian generally accepted accounting principles means generally accepted accounting principles in effect from time to time in Canada, as established and adopted by the Canadian Institute of Chartered Accountants or any successor body, including International Financial Reporting Standards;
Sample 1
Canadian generally accepted accounting principles means IFRS with, in the case of SCDA and SLTC, any modification thereto required by OSFI, and in the case of SLMF, any modification required by AMF pursuant to National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards.
Sample 1
Canadian generally accepted accounting principles or “Canadian GAAP” means generally accepted accounting principles from time to time approved by the Canadian Institute of Chartered Accountants, or any successor institute, applicable as at the date on which any calculation or determination is required to be made in accordance with generally accepted accounting principles, and where the Canadian Institute of Chartered Accountants includes a recommendation in its Handbook concerning the treatment of any accounting matter, such recommendation will be regarded as the only generally accepted accounting principle applicable to the circumstances that it covers;
Sample 1
Canadian generally accepted accounting principles means generally accepted accounting principles established from time to time by the Canadian Institute of Chartered Accountants provided that, if any change in Canadian generally accepted accounting principles subsequent to the date of this Indenture is material for the purpose of determining the Corporation’s compliance with any covenant contained in this Indenture:
Sample 1
Canadian generally accepted accounting principles means the accepted accounting principles adopted by the Canadian Institute of Chartered Accountants.
Sample 1

Related to Canadian generally accepted accounting principles

  • Generally Accepted Accounting Principles means the standards for accounting and preparation of financial statements established by the Federal Accounting Standards Advisory Board (or its successor agency) or any successor standards adopted pursuant to relevant SEC rule.

  • Agreement Accounting Principles means generally accepted accounting principles as in effect from time to time, applied in a manner consistent with that used in preparing the financial statements referred to in Section 5.4.

  • Applicable Accounting Principles means, with respect to the Borrower, those accounting principles required by the ICA and prescribed by the SEC for the Borrower and, to the extent not so required or prescribed, GAAP.

  • Accounting Principles means the international financial reporting standards (IFRS) within the meaning of Regulation 1606/2002/EC (or as otherwise adopted or amended from time to time).

  • Generally accepted auditing standards means Canadian Generally Accepted Auditing Standards as adopted by the Canadian Institute of Chartered Accountants applicable as of the date on which such record is kept or required to be kept in accordance with such standards.

  • U.S. GAAP means United States generally accepted accounting principles consistently applied.

  • Australian Accounting Standards refers to the standards of that name, as amended from time to time, that are maintained by the Australian Accounting Standards Board referred to in section 227 of the Australian Securities and Investments Commission Act 2001 (Cth);

  • Applicable Accounting Standards means Generally Accepted Accounting Principles in the United States, International Financial Reporting Standards or such other accounting principles or standards as may apply to the Company’s financial statements under United States federal securities laws from time to time.

  • IFRS means International Financial Reporting Standards.

  • GAAP means generally accepted accounting principles in the United States of America.

  • Accepted means that in the County’s reasonable opinion, substantial compliance with the requirements of this Contract has been achieved.

  • Canadian GAAP means Generally Accepted Accounting Principles as provided in the Handbook of the Canadian Institute of Chartered Accountants.

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

  • Accounting Date means the thirtieth day of June in each year and any interim date on which the financial statements of the Trust are drawn up. Provided that the Management Company may, with the written consent of the Trustee and after obtaining approval from the Commission and the Commissioner of Income Tax may change such date to any other date and such change shall be intimated to the Commission.

  • Financial reporting year means the latest consecutive twelve-month period for which any of the following reports used to support a financial test is prepared: