Discontinued Operations definition

Discontinued Operations means operations that are accounted for as discontinued operations pursuant to Applicable GAAP of the Issuer for which the Disposal of such assets has not yet occurred.

Discontinued Operations means the operations classified as "discontinued operations" pursuant to Accounting Principles Board Opinion No. 30 as presented in the quarterly report of CBS on Form 10-Q for the quarter ended September 30, 1997 and filed with the SEC on December 14, 1997.

Discontinued Operations means with respect to the Company those operations of the Company and its Subsidiaries which were classified as “discontinued operations” of the Company and its Subsidiaries on a consolidated basis in accordance with GAAP as of the date of determination.

Examples of Discontinued Operations in a sentence

• They include amendments to HKFRS 12, Disclosure of Interests in Other Entities, to clarify that the disclosure requirements of HKFRS 12, other than the requirements to disclose summarised financial information, also apply to an entity’s interests in other entities classified as held for sale or discontinued operations in accordance with HKFRS 5, Non-Current Assets Held for Sale and Discontinued Operations.

• Depreciation begins when an asset is available for use and ceases at the earlier of the date that the asset is derecognised or classified as held for sale in accordance with IFRS 5 -Noncurrent Assets Held for Sale and Discontinued Operations.

• The financial statements of the Company include amounts and disclosures pertaining to discontinued operations in accordance with IFRS 5 Non‐current Assets Held for Sale and Discontinued Operations.

• Depreciation begins when an asset is available for use and ceases at the earlier of the date that the asset is derecognised or classified as held for sale in accordance with IFRS 5, Non-current Assets Held for Sale and Discontinued Operations.

• Except where investments accounted for at cost shall be accounted for in accordance with Ind AS 105, Non-current Assets Held for Sale and Discontinued Operations, when they are classified as held for sale.

More Definitions of Discontinued Operations

Discontinued Operations means the assets/liabilities and operations classified as “discontinued operations” pursuant to ASC 205-20 or Accounting Principles Board Opinion No. 30.

Discontinued Operations means a collective reference to (i) the Meridian Business and (ii) the Ship & Debit Division, and "Discontinued Operation" means any one of them.

Discontinued Operations means operations that are accounted for as discontinued operations pursuant to Mexican FRS for which the Disposition of such assets has not yet occurred.

Discontinued Operations as described on Exhibit I.

Discontinued Operations with respect to the Company those operations of the Company and its Subsidiaries which were classified as "discontinued operations" of the Company and its Subsidiaries on a consolidated basis in accordance with GAAP as of the date of determination.

Discontinued Operations means the assets/liabilities and operations (a) classified as “discontinued operations” pursuant to ASC 205-20 or Accounting Principles Board Opinion No. 30, (b) of the US Borrower’s used auto parts stores in Millis, Massachusetts and North Portland, Oregon and scrap metal recycling facilities in Claremont, Madbury, Manchester (Willow Street) and Concord (Poplar Avenue), New Hampshire, or (c) of any of the US Borrower’s used auto parts stores or scrap metal recycling facilities that cease operations after the Third Restatement Date, in the case of each of clauses (b) and (c), whether or not classified as discontinued operations in the US Borrower’s financial statements.

Discontinued Operations means, as of any day, operations of the Company or its Subsidiaries which have been discontinued, as reflected on the most recent Form 10-K or 10-Q for the Company filed with the Security and Exchange Commission, and which, as of such day, have been fully disposed of or liquidated.