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
- the end … under previous GAAP.
- previous GAAP carrying amount at that date.
- 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.
- Whilst many countries have adopted IFRS directly into their national GAAP, other countries are converging national GAAP to IFRS over a period of time.
- Therefore, it is appropriate to consider Japanese GAAP equivalent to adopted IFRS from 1 January 2009.
- the aggregate adjustment to the carrying amounts reported under previous GAAP.
- If the first-time adopter recognised goodwill under previous GAAP as a deduction from equity:
- Therefore, it is appropriate to consider US GAAP equivalent to adopted IFRS from 1 January 2009.
- 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.
- 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.
- apply its previous GAAP to financial instruments within the scope of IAS 32 and IAS 39 in the comparative information;
- As a result of this work programme many major differences between US GAAP and IFRS have been resolved.
- 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.
- 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.’
- In March 2008 the Commission extended the consultation with regard to the GAAP of South Korea, Canada and India.