Betekenis van:
gaap

gaap
Zelfstandig naamwoord
    • a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures

    Synoniemen

    Hyperoniemen


    Voorbeeldzinnen

    1. the end … under previous GAAP.
    2. previous GAAP carrying amount at that date.
    3. In its advice delivered in March, May and October 2008 respectively, CESR recommended finding US GAAP and Japanese GAAP equivalent to IFRS for use within the Community.
    4. Whilst many countries have adopted IFRS directly into their national GAAP, other countries are converging national GAAP to IFRS over a period of time.
    5. Therefore, it is appropriate to consider Japanese GAAP equivalent to adopted IFRS from 1 January 2009.
    6. the aggregate adjustment to the carrying amounts reported under previous GAAP.
    7. If the first-time adopter recognised goodwill under previous GAAP as a deduction from equity:
    8. Therefore, it is appropriate to consider US GAAP equivalent to adopted IFRS from 1 January 2009.
    9. In its advice delivered in March, May 2008 and in October 2008 respectively, CESR recommended finding US GAAP and Japanese GAAP equivalent to IFRS for use within the Community.
    10. The starting point for that reconciliation shall be total comprehensive income under previous GAAP for the same period or, if an entity did not report such a total, profit or loss under previous GAAP.
    11. apply its previous GAAP to financial instruments within the scope of IAS 32 and IAS 39 in the comparative information;
    12. As a result of this work programme many major differences between US GAAP and IFRS have been resolved.
    13. The starting point for that reconciliation shall be total comprehensive income under previous GAAP for that period or, if an entity did not report such a total, profit or loss under previous GAAP.’ Paragraph 47C is deleted.
    14. The starting point for that reconciliation shall be total comprehensive income under previous GAAP for that period or, if an entity did not report such a total, profit or loss under previous GAAP.’
    15. In March 2008 the Commission extended the consultation with regard to the GAAP of South Korea, Canada and India.