French GAAP definition

French GAAP means generally accepted accounting principles in France.

French GAAP means the accounting principles established pursuant to the French Code de commerce and the Plan Comptable Général, both as amended and supplemented from time to time.

French GAAP means generally accepted accounting principles in France, applied on a consistent basis.

Examples of French GAAP in a sentence

• For acquisitions prior to April 1, 2004, goodwill is included on the basis of its deemed cost, which represents the amount recorded under French GAAP.

• The annual financial statements are prepared in accordance with French Generally Accepted Accounting Principles (French GAAP).

• In 1999 a new methodology on consolidation was passed by the CRC in order to reconcile, to a certain extent, French GAAP with IFRS.

• It should be noted that ‘‘Adjusted earnings’’ as defined may not be comparable with similarly-titled measures reported by other companies as it is not defined under French GAAP or US GAAP.

• French GAAP differs significantly from generally accepted accounting principles in the United States, which is referred to in this prospectus as ‘‘U.S. GAAP’’.

More Definitions of French GAAP

French GAAP means the French “Plan Comptable Général”, the French accounting standards at an entity level issued by the French “Autorité des Normes Comptables” as “Réglement n°2014-03” and its amendments adopted by the French government as at 31 December 2019 and as further amended from time to time.

French GAAP means France generally accepted accounting principles and practices in effect from time to time for individual accounts of a société commerciale (commercial company).

French GAAP means French accounting rules and generally accepted accounting principles as in effect at the relevant time or for the relevant period.

French GAAP means generally accepted accounting principles in France as in effect from time to time, except as set forth in clause (7) of the definition of “Fixed Charge Coverage Ratio”.

French GAAP means generally accepted accounting principles in France;

French GAAP shall have the meaning set forth in Section 3.08.

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