Accounting Rules definition

Accounting Rules means Financial Accounting Standards Board Accounting Standards Codification Topic 718, or any successor provision.

Accounting Rules means, collectively, (i) the rules, principles, methods, judgments and sample calculation of Working Capital set forth on Exhibit B (collectively, the “Agreed Principles”), (ii) the accounting principles, methods and practices used in preparing the Company Financial Statements (collectively, “Historical Principles”) and (iii) GAAP, applied in a manner consistent with its application to the preparation of the Company Financial Statements (“Historical GAAP”); provided, that notwithstanding any provisions or concepts of GAAP, no developments or events taking place after the Closing Date shall be taken into account; provided, further, that in the event of any conflict among the Agreed Principles, the Historical Principles, and Historical GAAP, then the Agreed Principles shall take precedence, followed by the Historical Principles, followed by Historical GAAP.

Accounting Rules means the accounting principles, policies, rules, methods, techniques and practices used in the preparation of the Interim Balance Sheet (including in respect of the exercise of management judgement) applied on a consistent basis, as amended by those principles, policies, rules, methods, techniques and practices set forth on Schedule 1.1(a).

Examples of Accounting Rules in a sentence

• Basic and Diluted EPS calculations are in accordance with Accounting Standard 20 “Earnings per Share”, notified under section 133 of Companies Act, 2013 read together along with paragraph 7 of Companies (Accounting) Rules, 2014.

• Interpretation of Accounting Rules (per request) ................................2,885.00e.

• Basic and Diluted EPS calculations are in accordance with Accounting Standard 20 “Earnings per Share”, notified under section 133 of Companies Act, 2013 read together with paragraph 7 of Companies (Accounting) Rules, 2014.

• Application of new and amended European Union Accounting Rules (EAR) New EAR which are effective for annual periods beginning on or after 1 January 2020 There are no new EAR which became effective for annual periods beginning on or after 1 January 2020.

• In accordance with Russian legislation, the Company distributes profits as dividends or transfers them to reserves (fund accounts) on the basis of financial statements prepared in accordance with Russian Accounting Rules.

More Definitions of Accounting Rules

Accounting Rules means, collectively, (i) the accounting principles, methods and practices used in preparing the Business Financial Information (collectively, “Historical Principles”) and (ii) GAAP, applied in a manner consistent with its application to the preparation of the Business Financial Information (“Historical GAAP”); provided, that notwithstanding any provisions or concepts of GAAP, no developments or events taking place after the Closing Date shall be taken into account; provided, further, that in the event of any conflict among the Historical Principles and Historical GAAP, then the Historical Principles shall take precedence, followed by Historical GAAP.

Accounting Rules. Financial Accounting Standards Board Accounting Standards Codification Topic 718, or any successor provision.

Accounting Rules means the accounting rules and principles set forth on Part 1 of Exhibit B.

Accounting Rules means all applicable accounting requirements and the published rules and regulations of the SEC with respect to the preparation of financial statements contained in any report, form or filing with the SEC.

Accounting Rules means GAAP as applied in a manner consistent with the accounting principles, methods and practices used in preparing the audited financial statements described in clause (a) of the definition of Financial Statements.

Accounting Rules means the financial and accounting laws, statutes, regulations, rules, standards and systems promulgated by any Governmental Authority of the PRC.

Accounting Rules means the Company’s collective system of accounting policies, procedures, methods, controls and practices applied on a basis consistent with those used in preparation of the Company Financial Statements.