Japanese GAAS definition

Japanese GAAS means generally accepted auditing standards in Japan as in effect from time to time.
Sample 1Sample 2Sample 3
Japanese GAAS means generally accepted auditing standards in Japan as in effect from time to time. “License Agreement” means the Patent Cross License Agreement dated July 30, 1997 by and between Toshiba and SanDisk, [*] “Lien” means, with respect to any asset, (a) any mortgage, deed of trust, lien, pledge, encumbrance, charge or security interest in or on such asset, (b) the interest of a vendor or a lessor under any conditional sale agreement, capital lease or title retention agreement relating to such asset and (c) in the case of securities, any purchase option, call or similar right with respect to such securities. “L/M” means lots per month. “Management Committee” has the meaning given in the Master Agreement. “Master Agreement” means the Flash Alliance Master Agreement, dated as of the Effective Date, by and among Toshiba, SanDisk and SanDisk Ireland. “Material” means, with respect to any Person, an event, change or effect which is or, insofar as reasonably can be foreseen, will be material to the condition (financial or otherwise), properties, assets, liabilities, capitalization, licenses, businesses, operations or prospects of such Person and, in the case of Flash Alliance, the ability of Flash Alliance to carry out its then-current Business Plan. “NAND Flash Memory Products” has the meaning given in Section 3.2 of the Master Agreement. “Net Book Value” means, with respect to any Person, the total assets of such Person less the total liabilities of such Person, in each case as determined in accordance with Japanese GAAP or US GAAP, as applicable. “Patent Indemnification Agreement” means the Patent Indemnification Agreement dated as of the Effective Date between Toshiba and SanDisk Corporation. * Indicates that certain information contained herein has been omitted and filed separately with the Securities and Exchange Commission. Confidential treatment has been requested with respect to the omitted portions.
Sample 1

Examples of Japanese GAAS in a sentence

  • The revision of relevant Auditing Standards Committee Statements (ASCSs) and Quality Control Standards Committee Statement 1 (QCSCS 1), based on the Fraud Risk Standard); Information regarding other modifications to requirements of ISAs and ISQC 1 which exist in Japanese GAAS.

  • The revision of relevant Auditing Standards Committee Statements (ASCSs) and Quality Control Standards Committee Statement 1 (QCSCS 1), based on the Fraud Risk Standard);⚫ Information regarding other modifications to requirements of ISAs and ISQC 1 which exist in Japanese GAAS.

Related to Japanese GAAS

  • Japanese Yen means the lawful currency of Japan.

  • Swedish Kronor and "SEK" means the lawful currency of Sweden.

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

  • European Subprocessor means a Subprocessor that is physically processing Personal Data in the EEA or Switzerland.

  • UK GDPR means the GDPR, as transposed into United Kingdom national law by operation of section 3 of the European Union (Withdrawal) Act 2018 and as amended by the Data Protection, Privacy and Electronic Communications (Amendments etc.) (EU Exit) Regulations 2019.

  • Euros means the currency adopted by those nations participating in the third stage of the economic and monetary union provisions of the Treaty on European Union, signed at Maastricht on February 7, 1992.

  • Europe means the European Union, the European Economic Area and/or their member states, Switzerland and the United Kingdom.

  • Major European Countries means France, Germany, Italy, Spain and the United Kingdom.

  • Swedish Krona means the lawful currency of Sweden.

  • Cryptocurrency means a digital or electronic medium of exchange, operating independently of a central bank, in which encryption techniques are used to regulate generation of units and to verify transfer of units from one person to another.

  • British Pounds Sterling means the lawful currency of the United Kingdom.

  • China means the People’s Republic of China, excluding, for purposes of this Agreement, Hong Kong, the Macau Special Administrative Region of the PRC and Taiwan.

  • Hong Kong Dollars means the lawful currency of Hong Kong.

  • European Clearing Systems means, collectively, Clearstream, Luxembourg and Euroclear.

  • Swiss Francs means the lawful currency of Switzerland.

  • Ringgit Malaysia “RM” The lawful currency of Malaysia.

  • Central Bank Rules means the UCITS Regulations, Central Bank Regulations and any regulations, guidance and conditions issued by the Central Bank from time to time pursuant to the UCITS Regulations, the Central Bank Regulations and/or the Central Bank Act regarding the regulation of undertakings for collective investment in transferable securities, as such may be amended, supplemented or replaced from time to time;

  • Agreed Foreign Currency means, at any time, (i) any of Canadian Dollars, English Pounds Sterling, Euros, Japanese Yen, Australian Dollars, Swiss Franc, Swedish Krona and New Zealand Dollars, and (ii) with the agreement of each Multicurrency Lender, any other Foreign Currency, so long as, in respect of any such specified Foreign Currency or other Foreign Currency, at such time (a) such Foreign Currency is dealt with in the London interbank deposit market, (b) such Foreign Currency is freely transferable and convertible into Dollars in the London foreign exchange market or the relevant local market, if applicable, and (c) no central bank or other governmental authorization in the country of issue of such Foreign Currency (including, in the case of the Euro, any authorization by the European Central Bank) is required to permit use of such Foreign Currency by any Multicurrency Lender for making any Loan hereunder and/or to permit the Borrower to borrow and repay the principal thereof and to pay the interest thereon, unless such authorization has been obtained and is in full force and effect.

  • Website of the European Central Bank means the website of the European Central Bank currently at http://www.ecb.europa.eu or any successor website officially designated by the European Central Bank.

  • EU GDPR means Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC.

  • Canadian Dollars means the lawful currency of Canada.

  • Pound Sterling the lawful currency of the United Kingdom.

  • Asia means Afghanistan, Australia, Bangladesh, Bhutan, Brunei, Cambodia, Mainland China, Hong Kong, India, Indonesia, Japan, Kazakhstan, Kyrgyzstan, Laos, Macau, Malaysia, Maldives, Mongolia, Myanmar, Nepal, New Zealand, North Korea, Pakistan, the Philippines, Singapore, South Korea, Sri Lanka, Taiwan, Tajikistan, Thailand, Timor-Leste, Turkmenistan, Uzbekistan, and Vietnam.

  • Tobacco products means cigars, cigarettes, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, moist snuff, cavendish, ping and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking.

  • South Caucasus/Central and South Asian (SC/CASA) state means Armenia, Azerbaijan, Georgia, Kazakhstan, Kyrgyzstan, Pakistan, Tajikistan, Turkmenistan, or Uzbekistan.

  • India means the territory of India and includes the territorial sea and airspace above it, as well as any other maritime zone in which India has sovereign rights, other rights and jurisdiction, according to the Indian law and in accordance with international law, including the U.N. Convention on the Law of the Sea;