SGAAP definition

SGAAP means generally accepted accounting principles of Singapore applied in a manner consistent with past practices of PIDSG.
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Examples of SGAAP in a sentence

  • Its determination comes up from the annual financial statements prepared under Spanish Generally Accepted Accounting Principles (SGAAP), as adjusted under certain statutory tax provisions.

  • It must be taken into account that Tax Authorities are legally authorized to modify accounting results in order to determinate tax results if they consider that accounting results have not been calculated as defined in the SGAAP.

  • In this paper, the author have chosen all sampling population of large and medium-sized companies .To give a richer picture, sampling frame is near to sample size and the generalization of the findings for large and medium sized companies, perhaps in other stock markets ,that had used SGAAP before transition to IFRS, is rational (although perhaps, it is also generalisable for small capital companies as well).The sampling frame of the research is 135 companies.

  • Firstly, the author has included all companies under medium or large capital category that had used SGAAP before transition to IFRS in Stockholm stock market.

  • This recent classification highlights some part of the analysis in next sections.2.6. Swedish GAAP: Swedish generally accepted accounting principles (SGAAP) is based on law (i.e., the Swedish Annual accounts Act, AAA), standards (i.e., RRs), interpretation (URAS) and guidelines.

  • NGAAP and SGAAP are very similar, so assume that the rules are identical unless differences are pointed out.

  • Once again, as mentioned in theoretical framework, investment properties are allowed to be reported by fair value according to IAS 40 whereas, in SGAAP it was measured by historical cost.Likewise the analysis of adjustments by line items, it is of particular relevance here to consider the standard deviation of the adjustments of particular accounting standards.

  • One of the most crucial differences between SGAAP and IFRS is picked up in Table 9 regarding investment property.

  • The AAA requires entities to prepare financial statements that give a fair presentation in accordance with SGAAP, and also specifies, for instance, formats, basic principles, disclosure requirements and audit requirements.

  • Of course, while plausible this is just one scenario and is speculative in nature.

Related to SGAAP

  • GAAP means generally accepted accounting principles as in effect from time to time in the United States of America.

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

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

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

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

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

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

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

  • 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).

  • Brazilian GAAP means the generally accepted accounting practices adopted in Brazil determined in accordance with the Brazilian corporate law.

  • Agreement Accounting Principles means generally accepted accounting principles as in effect from time to time, applied in a manner consistent with those used in preparing the financial statements referred to in Section 5.5.

  • 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.

  • Balance Sheets has the meaning set forth in Section 4.5(a).

  • Fixed GAAP Date means the Issue Date; provided that at any time after the Issue Date, the Company may by written notice to the Trustee elect to change the Fixed GAAP Date to be the date specified in such notice, and upon such notice, the Fixed GAAP Date shall be such date for all periods beginning on and after the date specified in such notice.

  • Balance Sheet has the meaning set forth in Section 3.06.

  • Current Financials means, at any time, the consolidated Financial Statements of the Companies most recently delivered to Administrative Agent under Section 7.1(a) or 7.1(b), as the case may be.

  • HKFRS Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants

  • GAAS means auditing standards generally accepted in the United States of America.

  • 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.

  • Target Financial Statements has the meaning set forth in Section 3.4(a).

  • 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.

  • 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.

  • Accounting Policies means GAAP, applied in a manner consistent with the accounting policies, principles, practices and methodologies used in the preparation of the Audited Balance Sheet.

  • Financial Statements Date shall have the meaning ascribed to it in Section 3.7.

  • Company Financial Statements has the meaning set forth in Section 3.6(a).

  • Parent Financial Statements has the meaning set forth in Section 4.6(a).