Finnish GAAP definition

Finnish GAAP means generally accepted accounting principles of the Republic of Finland, as in effect from time to time.
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Finnish GAAP means generally accepted accounting principles in Finland.
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Finnish GAAP means the Finnish generally accepted accounting principles as consistently applied in accordance with the past practice of the Company, and the Transferor Companies when the Business was operated by the Transferor Companies.
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Examples of Finnish GAAP in a sentence

  • The Parent and each of its Subsidiaries have duly paid or caused to be duly paid in full or made provision in accordance with Finnish GAAP (or there has been paid or provision has been made on their behalf) for the payment of all Taxes shown as due on such Tax Returns.

  • Orion shall maintain its records in accordance with Finnish GAAP or, as applicable, International Financial Reporting Standards (“IFRS”).

  • Under Finnish GAAP, the Group's comprehensive income differs from the net income only by the amount of the foreign currency translation differences credited or charged to shareholders' equity for the period.

  • In certain respects under Finnish GAAP, the Group has recognized certain provisions that would not qualify under US GAAP.

  • Under Finnish GAAP, the cost of a company acquired in a purchase business combination includes direct costs of acquisition.

  • In addition, under Finnish GAAP, goodwill from acquisitions is not required to be "pushed down" to the underlying businesses as required under SEC Staff Accounting Bulletin No. 73, Push Down Basis of Accounting Required in Certain Limited Circumstances.

  • The supporting schedules, if any, included in the Offering Circular present fairly in accordance with Finnish GAAP the information required to be stated therein.

  • All material Taxes and Tax liabilities of Parent and its Subsidiaries that have become due and payable have been timely paid or fully provided for as a liability on the financial statements of Parent and its Subsidiaries in accordance with Finnish GAAP.

  • Under Finnish GAAP classification of leases into finance or operating leases is optional.

  • For purposes of Finnish GAAP, the acquisition date for accounting purposes can be pushed back to the most recent interim period.


More Definitions of Finnish GAAP

Finnish GAAP means generally accepted accounting principles applicable in Republic of Finland, as such principles are amended and modified from time to time. All ratios and computations contained in this Indenture shall be calculated in conformity with Finnish GAAP.
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Finnish GAAP means Finnish generally accepted accounting principles applied on a consistent basis with prior accounting periods.
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Finnish GAAP has the meaning set forth in Section 1.3;
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Finnish GAAP means generally accepted accounting principles in Finland, which are subject to the Finnish Accountancy Act (1336/1997, as amended) and the Finnish Accountancy Regulation (1339/1997, as amended), as consistently applied by Subco.
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Finnish GAAP means accounting principles generally accepted in Finland consistently applied.
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Related to Finnish GAAP

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

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

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

  • GAAP means United States generally accepted accounting principles.

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

  • 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).

  • 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);

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

  • 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.

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

  • Agreement Accounting Principles means generally accepted accounting principles as in effect from time to time, applied in a manner consistent with that used in preparing the financial statements referred to in Section 5.4.

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

  • Generally Accepted Accounting Principles means generally accepted accounting principles, being those principles of accounting set forth in pronouncements of the Financial Accounting Standards Board, the American Institute of Certified Public Accountants or which have other substantial authoritative support and are applicable in the circumstances as of the date of a report.

  • SAP means, with respect to any Insurance Subsidiary, the statutory accounting practices prescribed or permitted by the insurance commissioner (or other similar authority) in the jurisdiction of such Insurance Subsidiary for the preparation of annual statements and other financial reports by insurance companies of the same type as such Insurance Subsidiary that are applicable to the circumstances as of the date of filing of such statement or report.

  • IASB means the International Accounting Standards Board;

  • International Accounting Standards means International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, and future standards and related interpretations issued or adopted by the International Accounting Standards Board (IASB);

  • IAS means International Accounting Standards.

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

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

  • auditing standards means auditing standards as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;

  • PCAOB means the Public Company Accounting Oversight Board.

  • 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.

  • 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.