French GAAP definition

French GAAP means generally accepted accounting principles in France.

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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

• The reserves reflected in the Financial Statements have been calculated in accordance with French GAAP.

• Reserves are reflected on the CIBA Reference Balance Sheet against all Liabilities of CIBA in amounts that have been established on a basis consistent with the past practices of CIBA and in accordance with French GAAP.

• The parties acknowledge that ALCATEL will require, without limitation, that the Arrangement and related matters (after taking into account any transaction described herein) be poolable under French GAAP and not objectionable to the COB or the PSE, and that a Tuck-in does not adversely affect these pooling and COB/PSE issues.

• The Company maintains and will continue to maintain a standard system of accounting established and administered in accordance with French GAAP applicable to French private companies.

• The first table sets forth: • on a French GAAP basis, the consolidated unaudited ratio of earnings to fixed charges of Publicis for the years ended December 31, 2004 and 2003, and the six-month period ended June 30, 2004; and • on an IFRS basis, the consolidated unaudited ratio of earnings to fixed charges of Publicis for the six-month period ended June 30, 2005.

More Definitions of French GAAP

French GAAP means generally accepted accounting principles in France;

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 the generally accepted accounting principles in France in effect from time to time as of the relevant date of determination;

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 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 shall have the meaning set forth in Section 3.08.

French GAAP means GAAP in France;