Finnish GAAP definition

Finnish GAAP means generally accepted accounting principles of the Republic of Finland, as in effect from time to time.
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Finnish GAAP means accounting principles generally accepted in Finland consistently applied.
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Finnish GAAP means the Finnish generally accepted accounting principles as consistently applied in accordance with the past practice of the Company, and the Transferor Companies when the Business was operated by the Transferor Companies.
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Examples of Finnish GAAP in a sentence

  • Munksjö Corporation's balance sheet is based on the unaudited financial information as of 31 March 2013 prepared in accordance with Finnish GAAP adjusted with the estimated effects of the Munksjö Acquisition, Equity Investments and Additional Equity Investments, LP Europe Demerger and the amendments to the Combination Agreement.

  • As Caruna Group did not prepare consolidated financial statements for the year ended 31 December 2013 due to the Finnish GAAP exception not to prepare such consolidated financial statements as certain threshold criteria for the preparation of consolidated financial statements were not met.

  • Additional information to the financial statements also comply with Finnish accounting principles and corporate legislation.The parent company Caruna Networks Oy, founded in November 28, 2013, prepared its first financial statements in accordance with Finnish generally accepted accounting principles (Finnish GAAP).

  • Current assets Long-term receivablesReceivables from Group companies86,586,5 1) Information of Ahlstrom Corporation is based on the unaudited financial information as of 31 March 2013 prepared in accordance with Finnish GAAP.

  • The Parent and each of its Subsidiaries have duly paid or caused to be duly paid in full or made provision in accordance with Finnish GAAP (or there has been paid or provision has been made on their behalf) for the payment of all Taxes shown as due on such Tax Returns.

  • Under Finnish GAAP, no deferred taxes have been provided on such differences.

  • Under Finnish GAAP revenue is recognized when the product has been delivered or the service rendered.

  • Therefore, Caruna Group is not required to present the transition effect from Finnish GAAP to IFRS.The year 2015 was the Caruna Group’s first financial period when all companies were consolidated for the entire financial period.

  • Registered shares shall be included by the registrar and transfer agent in the share register kept for the Investment Company.

  • Figure 2.3 below, which corresponds to Figure 5.5 of the Report, shows simplified balance sheets for Bothnia on pre- and post-Scheme bases, based on Bothnia’s financial statements as at 31 December 2020, which have been prepared in accordance with Finnish GAAP.


More Definitions of Finnish GAAP

Finnish GAAP has the meaning set forth in Section 1.3;
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Finnish GAAP means generally accepted accounting principles in Finland, which are subject to the Finnish Accountancy Act (1336/1997, as amended) and the Finnish Accountancy Regulation (1339/1997, as amended), as consistently applied by Subco.
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Finnish GAAP means Finnish generally accepted accounting principles applied on a consistent basis with prior accounting periods.
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Finnish GAAP means generally accepted accounting principles applicable in Republic of Finland, as such principles are amended and modified from time to time. All ratios and computations contained in this Indenture shall be calculated in conformity with Finnish GAAP.
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Related to Finnish GAAP

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

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

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

  • GAAP means United States generally accepted accounting principles.

  • 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.

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

  • 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).

  • Australian Accounting Standards refers to the standards of that name, as amended from time to time, that are maintained by the Australian Accounting Standards Board referred to in section 227 of the Australian Securities and Investments Commission Act 2001 (Cth);

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

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

  • 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

  • UK generally accepted accounting principles and practices means the principles and practices prevailing from time to time in the United Kingdom which are generally regarded as permissible or legitimate by the accountancy profession irrespective of the degree of use.

  • Generally Accepted Accounting Principles means the standards for accounting and preparation of financial statements established by the Federal Accounting Standards Advisory Board (or its successor agency) or any successor standards adopted pursuant to relevant SEC rule.

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

  • IASB means the International Accounting Standards Board;

  • International Accounting Standards means International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, and future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB);

  • IAS means International Accounting Standards.

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

  • International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.

  • auditing standards means auditing standards as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;

  • PCAOB means the Public Company Accounting Oversight Board.

  • standards of generally recognised accounting practice means an accounting practice complying with standards applicable to municipalities or municipal entities as determined by the Accounting Standards Board

  • Accounting system means the Contractor's system or systems for accounting methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret, and present accurate and timely financial data for reporting in compliance with applicable laws, regulations, and management decisions, and may include subsystems for specific areas such as indirect and other direct costs, compensation, billing, labor, and general information technology.

  • Applicable Accounting Principles means, with respect to the Borrower, those accounting principles required by the ICA and prescribed by the SEC for the Borrower and, to the extent not so required or prescribed, GAAP.