China GAAP definition

China GAAP means Generally Accepted Accounting Principles for the People’s Republic of China.
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China GAAP means generally accepted accounting principles in China, as in effect from time to time.
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China GAAP. . China GAAP means China generally acceptable accounting principles.
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Examples of China GAAP in a sentence

  • Eccher and Healy (2000) examine the usefulness of IFRS in China between 1992 and 1997 for companies issuing B-shares and conclude that information produced using IFRS is no more useful than that prepared using China GAAP.

  • The MOUs are not publically available; the author has therefore relied on copies reproduced as evidence in labour board decisions.

  • With respect to amounts required to be converted into another currency for calculation or payment hereunder, such amounts will be converted using a rate of exchange which corresponds to the rate used for conversion between the relative currencies by whichever Party recorded the relevant receipt or expenditure, for the respective reporting period in its books and records that are maintained in accordance with U.S. GAAP or China GAAP, as the case may be.

  • The KUKA Group draws up its financial statements in accordance with IFRS, whilst the financial statements of the Midea Group are prepared in accordance with China GAAP.

  • Base Case DCF Financial Model - Base Case 2017A Note: Revenue shown here is based on China GAAP, which includes tax expense like consumption tax that should be deducted from Gross Margin and criteria under IFRS.

  • If a Party is not required to perform such a currency conversion for its U.S. GAAP or China GAAP reporting with respect to the applicable period, then for such period such Party will make such conversion using the rate of exchange which corresponds to the noon buying rate as published in the Wall Street Journal, Eastern U.S. Edition on the second to last business day of the calendar quarter (or such other publication as agreed-upon by the Parties) in which such receipt or expenditure was incurred.

  • The unconsolidated financial statements of the Bidder are prepared in accordance with China GAAP.

  • Proposal on 2010 Year Profit Distribution Plan Details on the profit available for appropriation of the Company in 2010 prepared in accordance with the China GAAP and International Financial Reporting Standard (‘IFRS’) are as follows: Unit: RMB’000 China GAAPIFRSRetained earning at Dec.

  • Profit Distribution Plans or Proposal from 2012 to 2014 (1) Proposal on 2014 Year Profit Distribution Plan Details on the profit available for appropriation of the Company in 2014 prepared in accordance with the China GAAP and International Financial Reporting Standard (‘IFRS’) are as follows: Unit: RMB’000 China GAAPIFRSRetained earnings at Dec.

  • Huadong shall keep complete and accurate records of the underlying revenue and expense data relating to the calculations of Adjusted Net Sales and payments required by Sections 6.4 and 6.5 in accordance with China GAAP and the internal policies and procedures of Huadong; provided, that at vTv’s reasonable request and at vTv’s sole cost and expense, Huadong shall prepare a conversion of the records in accordance with the International Financial Reporting Standards (IFRS).


More Definitions of China GAAP

China GAAP means GAAP as applied in the PRC.
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China GAAP has the meaning set forth in Section 1.1.
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China GAAP. China GAAP means China generally acceptable accounting principles.
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Related to China GAAP

  • PRC GAAP means the generally accepted accounting principles in the PRC.

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

  • GAAP means United States generally accepted accounting principles.

  • UK GAAP means generally accepted accounting principles in the United Kingdom.

  • IFRS means the International Financial Reporting Standards as issued by the International Accounting Standards Board.

  • Brazilian GAAP means, collectively, the accounting principles prescribed by Brazilian Corporate Law, the rules and regulations issued by applicable regulators, including the CVM, as well as the technical releases issued by the Brazilian Institute of Accountants (Instituto Brasileiro de Contadores), in each case as in effect from time to time.

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

  • Mexican GAAP means generally accepted accounting principles in Mexico in effect on the Issue Date.

  • 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).

  • SAP means the SAP entity that has entered into this Agreement, as well its Affiliates.

  • 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.

  • HKFRS Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants

  • 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.

  • Current Financials means, at any time, the consolidated Financial Statements of the Companies most recently delivered to Administrative Agent under Section 7.1(a) or 7.1(b), as the case may be.

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

  • Most Recent Financial Statements has the meaning set forth in Section 4(g) below.

  • Year-End Financial Statements has the meaning set forth in Section 3.06.

  • IAS means International Accounting Standards.

  • Target Financial Statements has the meaning set forth in Section 3.4.

  • Fixed GAAP Date means the Issue Date; provided that at any time after the Issue Date, the Company may by written notice to the Trustee elect to change the Fixed GAAP Date to be the date specified in such notice, and upon such notice, the Fixed GAAP Date shall be such date for all periods beginning on and after the date specified in such notice.

  • Historical Financial Statements means the audited consolidated balance sheets of the Borrower as of December 31, 2006 and December 31, 2005 and the audited consolidated statements of income, stockholders’ equity and cash flows of the Borrower for each of the fiscal years in the three year period ending on December 31, 2006.

  • Audited Financials has the meaning specified in Section 4.6(a).

  • Financials means the annual or quarterly financial statements, and accompanying certificates and other documents, of the Borrower and its Subsidiaries required to be delivered pursuant to Section 5.01(a) or 5.01(b).

  • Parent Financial Statements has the meaning set forth in Section 4.6(a).

  • Audited Financial Statements means the audited consolidated balance sheet of the Borrower and its Subsidiaries for the fiscal year ended December 31, 2017, and the related consolidated statements of income or operations, shareholders’ equity and cash flows for such fiscal year of the Borrower and its Subsidiaries, including the notes thereto.

  • Audited financial statement means a financial statement audited by an outside accounting firm.