JGAAP definition

JGAAP means generally accepted accounting principles as used in Japan as in effect at the time any applicable financial statements were or are prepared.

Examples of JGAAP in a sentence

  • The stock compensation stated above represents the amount recorded based on Japanese Generally Accepted Accounting Principles (JGAAP) concerning the stock delivery points granted in the current fiscal year.

  • Chugai prepares financial statements in conformity with accounting principles generally accepted in Japan (JGAAP).

  • A fourth offeror submitted an initial proposal, but that proposal was determined to be non-responsive and was eliminated from the competition; the fourth offeror did not further participate in this procurement.and making a new source selection decision.8 Accordingly, Rapiscan’s protest was dismissed.

  • Network Rail has the opportunity to also provide connectivity services for passenger connectivity and lineside neighbours and raise further external investment/funding by extending the use of telecoms assets and infrastructure.

  • Financial instruments Under J-GAAP, securities without a market value were measured at cost, as a general rule, and impairment losses were recognized as necessary.

  • Foreign corporations are taxed only on Japan-sourced income unless otherwise provided in a tax treaty.The tax levied is computed by applying the corporate tax rate on the taxable income, which is calculated by making the necessary tax adjustments (deductible expenses) to corporate profits (or gross taxable income) under J-GAAP.

  • Maskharashvili A., Mathematical Analysis of Some Complex Sentences, TSU Bachelor Thesis, research supervisor Dr. K.

  • Special contributions to multi-employer plans Under J-GAAP, special contributions to multi-employer plans were accounted for as expenses at the time of contribution of the amount to be borne by the Group.

  • Under J-GAAP, the need for impairment of goodwill was determined only in cases where indications of impairment were present.

  • Sale and leaseback transactions Under J-GAAP, gains and losses on sales related to the sale and leaseback transactions of certain subsidiaries were recognized at the time of sales.


More Definitions of JGAAP

JGAAP means generally accepted accounting principles of Japan applied in a manner consistent with past practices of theSeller.
JGAAP means accounting principles generally acceptable in Jamaica.

Related to JGAAP

  • GAAP means generally accepted accounting principles in the United States of America.

  • U.S. GAAP means United States generally accepted accounting principles, as in effect from time to time, consistently applied.

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

  • 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).

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

  • Pro Forma Financial Statements shall have the meaning set forth in Section 5.5(b) hereof.