Corporate Law Method definition

Corporate Law Method means the Xxx xxx Sociedades por Ações (Law 6,404/76, as amended), which sets forth the accounting method required to be followed by all Brazilian corporate entities.
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Corporate Law Method means the Lei das Sociedades por Acoes (Law 6,404/76, as amended), which sxxx xxxth the accounting method required to be followed by all Brazilian corporate entities.
Sample 1
Corporate Law Method means the Corporate Law Method in Brazil based on the Brazilian corporation law (Law No. 6,404/76, as amended), the rules and regulations issued by the CVM, and the accounting standards issued by the Brazilian Institute of Independent Auditors (Instituto dos Auditores Independentes do Brasil).
Sample 1

Examples of Corporate Law Method in a sentence

  • The presentation of the charge as an extraordinary Item is consistent with the instructions of the CVM and the Corporate Law Method.

  • Although Adjusted EBITDA, as defined above, does not provide a measurement of operating performance as accepted under the Corporate Law Method, our management uses it to measure our operating performance and it is commonly used by financial analysts in evaluating our business.

  • The Corporate Law Method differs in significant respects from U.S. GAAP.

  • The reconciliation from the financial statements prepared in accordance with the Corporate Law Method to U.S. GAAP includes, among others, adjustments for differences related to the accounting for past revaluations of property, plant and equipment, historical inflation accounting and accounting for pension and other employee benefits.

  • Unless otherwise indicated, our financial statements and all financial data included in this annual report have been prepared in accordance with the Corporate Law Method.

  • Like other Brazilian companies, we have the option of presenting our primary financial statements on the basis of accounting principles established in accordance with the Corporate Law Method with a reconciliation to generally accepted accounting principles in the United States of America (“U.S. GAAP”).

  • Adjusted EBITDA is a non-accounting measurement which is parallel to the conventional measurements contained in the Financial Statements prepared according to the Corporate Law Method, does not represent cash flow for the periods presented and should not be considered as an alternative to net income (loss), as an indicator of our operating performance or as an alternative to cash flows as an indicator of liquidity.

  • Note 22 to our audited financial statements provides a description of the differences between the Corporate Law Method and U.S. GAAP as they relate to our financial statements and a reconciliation from the Corporate Law Method to U.S. GAAP, for periods presented therein, of our net income (loss) and shareholders’ equity.

  • Our financial statements have been prepared in accordance with the Brazilian Corporate Law Method, which differs in significant respects from U.S. GAAP.

  • Below is a summary reconciliation of the principal differences in impact between the accounting statements by the Brazilian Corporate Law Method and under IFRS.


More Definitions of Corporate Law Method

Corporate Law Method means the Lei das Sociedades por Ações (Law 6,404/76, as amended), which sets forth the accounting method required to be followed by all Brazilian corporate entities.
Sample 1

Related to Corporate Law Method

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