CGAAP definition

CGAAP means applicable Canadian generally accepted accounting principles as modified by the requirements, if any, of OSFI.
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CGAAP means the Accounting and Financial Information Standards Accepted in Colombia, based on IFRS, together with their interpretations, conceptual framework, the conclusion foundations and the application guidelines authorized and issued by the International Standards Board of Accounting (IASB for its acronym in English) published in Spanish until 2016; and other legal provisions defined by the Colombian Superintendence of Companies that may differ in some aspects from those established by other state control bodies; which have been applied consistently with past practices of the Company
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CGAAP means the then-current Chinese accounting standards and generally accepted accounting principles in effect in the People's Republic of
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Examples of CGAAP in a sentence

  • The 2018 Financial Statements and the Financial Statements to June 30, 2019, have been prepared in compliance with CGAAP and IFRS, and each one fairly presents the assets, liabilities (whether accrued, absolute, contingent, or otherwise), and the financial situation of the Company on the respective dates.


More Definitions of CGAAP

CGAAP means the former Canadian generally accepted accounting principles in accordance with Part V of the Handbook of the Canadian Institute of Chartered Accountants, which have been replaced by IFRS.
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CGAAP means in accordance with Part V – Pre-changeover accounting standards of the Canadian Institute of Chartered Accountants Handbook, the accounting principles applied by the Fund and Enbridge in their financial reporting;
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CGAAP means the then-current Chinese accounting standards and generally accepted accounting principles in effect in the People's Republic of China. “Clinical Data” means all data with respect to any product containing the Compound for use in the Field that is made, collected or otherwise generated anywhere
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CGAAP means t he former C anadian generally accep ted acco unting p rinciples i n accordance with P art V o f the Handbook of the Canadian Institute of Chartered Accountants, which have been replaced by IFRS.
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Related to CGAAP

  • GAAP means generally accepted accounting principles as in effect from time to time in the United States of America.

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

  • IFRS means International Financial Reporting Standards.

  • 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).

  • Agreed Accounting Principles means GAAP; provided, however, that, with respect to any matter as to which there is more than one generally accepted accounting principle, Agreed Accounting Principles means the generally accepted accounting principles consistently applied in the preparation of the Latest Audited Company Balance Sheet; provided, further, that, for purposes of the Agreed Accounting Principles, no known adjustments for items or matters, regardless of the amount thereof, shall be deemed to be immaterial.

  • Balance Sheet has the meaning set forth in Section 3.06.

  • Current Assets of any Person means all assets of such Person that would, in accordance with GAAP, be classified as current assets of a company conducting a business the same as or similar to that of such Person, after deducting adequate reserves in each case in which a reserve is proper in accordance with GAAP.

  • GAAS means generally accepted auditing standards in the United States.