Taiwan GAAP definition

Taiwan GAAP means GAAP used in the ROC, as in effect from time to time, consistently applied for all periods at issue.
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Taiwan GAAP means Taiwan generally accepted accounting principles.
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Taiwan GAAP means GAAP used in the ROC, as in effect from time to time, consistently applied for all periods at issue. “Technology Transfer Agreement” means that certain Technology Transfer Agreement among NTC, Micron and the JointVenture Company, dated as of the Closing Date.
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Examples of Taiwan GAAP in a sentence

  • However, to comply with the Taiwan GAAP which is generally in line with IFRS, a sale can be recognized and recorded only when the title to the Goods is or is deemed to have been transferred.Therefore, Fortune reports the date of sale of a transaction according to the records maintained in its accounting system.

  • Here, the record is clear that the reported costs are derived from China Steel’s normal books and records, and that those books are in accordance with Taiwan GAAP.

  • The book value of the Second Equipment as of 28 February 2011 was US$13,500 as shown in the management accounts of HannStar Taiwan prepared in accordance with Taiwan GAAP.

  • Here, the record is clear that the reported costs are derived from China Steel's normal books and records, and that those books are in accordance with Taiwan GAAP.

  • The pro forma unaudited profit before taxation of Sharp Point as reported under Taiwan GAAP were approximately NTD 0.9 million and NTD 15.2 million (approximately HKD 0.2 million and HKD 3.4 million) for the year ended 31st December, 1999 and 31st December 2000 respectively.

  • The working papers did not document the performance of the evaluation on: [a] whether the invested company's financial reports prepared under Taiwan GAAP; [b] its differences; and [c] whether it would affect the audited company's financial report.

  • The pro forma unaudited profit after taxation of Sharp Point as reported under Taiwan GAAP were approximately NTD0.7 million and NTD11.2 million (approximately HKD0.2 million and HKD2.5 million) for the year ended 31st December 1999 and 31st December 2000 respectively.

  • According to the requirement of Taiwan Financial Supervisory Committee, starting 2013, Taiwan GAAP amended its standards to be in accordance with International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and IFRS Interpretations Committee (IFRIC) and Standing Interpretations Committee (SIC) Interpretations (hereinafter referred to as "IFRSs").

  • Here, Pro-Team’s financial statements were maintained in accordance with Taiwan GAAP, and we relied on them as indicated above.

  • However, we note that, as discussed above, for purposes of determining the G&A expense ratio calculation, we examine how the company classified its costs and expenses in its audited financial statements, and whether those financial statements are maintained in accordance with Taiwan GAAP.


More Definitions of Taiwan GAAP

Taiwan GAAP means the Taiwan Generally Accepted Accounting Principles; “Taiwan Listco” means Xxxxx XX Logistics Company Limited;
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Taiwan GAAP means Generally Accepted Accounting Procedures used in Taiwan. In the event that any amounts owing under this Agreement to Numerical Technologies are materially less than what would have been paid had the relevant books and records been kept in accordance with GAAP based in __________________ * Certain information in this document has been omitted and filed separately with the Commission. Confidential treatment has been requested with respect to the omitted portions. the U.S., UMC agrees to pay the full extent of such difference; provided that Numerical Technologies shall be solely responsible for all costs associated with calculating amounts using U.S. GAAP whether incurred by Numerical Technologies auditors or incurred by UMC to verify such results.
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Taiwan GAAP means GAAP used in the ROC, as in effect from time to time. Joint Venture Agreement DLI-6195500v3 NTC/MICRON CONFIDENTIAL
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Related to Taiwan GAAP

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

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

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

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

  • 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.

  • 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.

  • 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.

  • 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).

  • 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.

  • Fixed GAAP Terms means (a) the definitions of the terms “Capitalized Lease Obligation,” “Consolidated Interest Expense,” “Consolidated Net Income,” “Consolidated Net Tangible Assets,” “Consolidated Total Assets,” “Consolidated Senior Secured Net Debt Ratio,” “Consolidated Total Net Debt Ratio,” “Consolidated Total Indebtedness,” “Consolidated EBITDA” and “Indebtedness,” (b) all defined terms in this Indenture to the extent used in or relating to any of the foregoing definitions, and all ratios and computations based on any of the foregoing definitions, and (c) any other term or provision of this Indenture or the Notes that, at the Issuer’s election, may be specified by the Issuer by written notice to the Trustee from time to time; provided that the Issuer may elect to remove any term from constituting a Fixed GAAP Term.

  • 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.

  • 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.

  • 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.

  • Generally Accepted Accounting Principles means the standards for accounting and preparation of financial statements established by the Federal Accounting Standards Advisory Board (or its successor agency) or any successor standards adopted pursuant to relevant SEC rule.

  • Uniform System of Accounts means Uniform System of Accounts for the Lodging Industry, Ninth Revised Edition, 1996, as published by the Hotel Association of New York City, as the same may be further revised from time to time.

  • 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.

  • IAS means International Accounting Standards;

  • Financial Reporting Measures means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.

  • Australian Accounting Standards refers to the standards of that name, as amended from time to time, that are maintained by the Australian Accounting Standards Board referred to in section 227 of the Australian Securities and Investments Commission Act 2001 (Cth);

  • International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.

  • 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.

  • IASB means the International Accounting Standards Board;

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