![]() ![]() 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) UK GAAP means generally accepted accounting principles in the United Kingdom. GAAP means generally accepted accounting principles as in effect from time to time in the United States of America.Īpplicable Accounting Standards means Generally Accepted Accounting Principles in the United States, International Financial Reporting Standards or such other accounting principles or standards as may apply to the Company’s financial statements under United States federal securities laws from time to time.Īustralian Accounting Standards means Australian Accounting Standards that also ensures compliance with International Financial Reporting Standards as issued by the International Accounting Standards Board IFRS means International Financial Reporting Standards. GAAP means United States generally accepted accounting principles. 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. ![]() 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. SELECTED FINANCIAL INFORMATIONThe Company’s financial statements for the nine months ended J(the “Financial Statements”) have been prepared by management in accordance with IFRS Accounting Principles and Practices.Ĭonsolidated Statement of Cash Flows Annex 1 Reclassifications Made and Reconciliations to the IFRS Accounting Principles Some of the operating and financial data used in the review of the Group’s operating results are derived from the Group’s reporting systems and are based on accounting principles that differ from the IFRS principles, mainly in terms of measurement and presentation.Ĭonsolidated Statement of Cash Flows Annex 1 Reclassifications Made and Reconciliations to the IFRS Accounting Principles In the comments of the Group’s operating results provided in this press release, some of the operating and financial data used are based on accounting principles that differ in some respects from the IFRS principles, mainly in terms of measurement and presentation.Īgreement 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.Īccounting 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).Īpplicable 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.Īgreed 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. ![]() Frazier-Myers, and Angela Stevenson presented information on the Certificated Administrator Evaluation for PASA. Examples of IFRS Accounting Principles in a sentenceĪll amounts presented were prepared in accordance with IFRS Accounting Principles.
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