Financial reporting framework definition

Financial reporting framework means the framework for financial reporting as approved by the Minister from time to time; and
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Financial reporting framework means a set of criteria applied in preparing and presenting other historical financial information. The term includes any legal and regulatory requirements that supplement but do not conflict with the financial reporting framework.
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Financial reporting framework means a set of criteria applied in the preparation of other historical financial information;
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More Definitions of Financial reporting framework

Financial reporting framework means a set of criteria applied in the preparation and presentation of the other historical financial information. Where legal and regulatory requirements supplement the financial reporting framework with additional requirements relating to the preparation and presentation of the other historical financial information, the financial reporting framework, for the purposes of applying the ISAs, encompasses both the financial reporting framework and such additional requirements, provided they do not conflict with the financial reporting framework.
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Financial reporting framework means a set of criteria applied in preparing and presenting the audited historical financial information from which the summarized audited financial information has been derived. The term includes any legal and regulatory requirements that supplement but do not conflict with the financial reporting framework.
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Related to Financial reporting framework

  • Financial Reporting Measure means any measure determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures derived wholly or in part from such measures, including GAAP, IFRS and non-GAAP/IFRS financial measures, as well as stock or share price and total equityholder return.

  • Financial Reporting Measures means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.

  • Financial Report means the annual financial report prepared under Chapter 2M of the Corporations Act for the Company and its controlled entities;

  • Financial Reports means the Annual Financial Statements and the Interim Accounts.

  • 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: