| The problem is that GAAP includes a lot of noncash charges and one-time expenses. |
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| This guideline harmonizes Canadian and U. S. GAAP, however, due to the differing implementation dates, timing differences continue to exist. |
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| However, both Canadian GAAP and IFRS include exceptions to this general rule. |
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| Under French GAAP, fair value is determined taking into account the issuer's general outlook and the intended holding period. |
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| In conformity with GAAP, this transaction was treated as a business acquisition and recorded using the purchase method. |
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| Currently under GAAP our timberland assets are recorded at cost, less accumulated depletion which is based upon harvested amounts. |
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| One of the most significant challenges an entity is facing is to determine which variations from Canadian GAAP will impact the entity. |
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| Again, the non-italicized text indicates that the purpose of financial reporting under GAAP is to report on the entity as it was. |
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| This opening balance sheet is the starting point for the entity's accounting under GAAP for private enterprises. |
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| General purpose financial statements prepared according to GAAP are comparable across jurisdictions and over time. |
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| The actuary might use existing seriatim calculators as an approximation to CALM to establish GAAP policy liabilities at valuation dates. |
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| It generally corresponds to net income established in accordance with GAAP, excluding amortization expense. |
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| This differs from current GAAP in that the rate to use is the lower of the incremental borrowing rate and the implicit rate. |
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| When we prepare our financial statements in accordance with Canadian GAAP, we must make certain estimates and assumptions about our business. |
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| The Group did not recognize goodwill in its IFRS balance sheet since in Swiss GAAP FER it was recognized as a deduction from equity. |
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| Under Canadian GAAP, the company has bifurcated the proceeds between the shares and the warrants based on their relative fair values. |
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| An entity must account for the change in the accounting methods resulting from the application of GAAP in accordance with the specific transitional provisions of the standard, when such requirements are indicated. |
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| Due to the change in the requirements of our primary GAAP, we could no longer demonstrate the positive intent to hold these securities to maturity. |
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| In accordance with Swiss GAAP FER 9 this is only allowed, in case the effects of a theoretical capitalization and a theoretical amortization are represented on own capital funds and profit. |
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| The financial results of the three previous quarters in 2004 have been recompiled and refiled under U. S. GAAP in accordance with the Canadian regulatory requirements. |
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| Under Canadian GAAP banks are permitted to measure their pension plans at a date no more than three months prior to the reporting date as long as this one's being done on a date consistent from year to year. |
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| If GAAP does not require disclosure of material environmental information, what then? |
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| A complete reconciliation of GAAP to non-GAAP results is attached to this press release. |
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| As stated, EBITDA is not a calculation based on GAAP and is not considered an alternative to income from operations or net earnings in the context of measuring YPG's performance. |
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| Under French GAAP, there was also a non-cash finance charge associated with the amortizations of the bond issuance fees and the redemption premium. |
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| Accordingly, under the rules of APB 25, no related compensation expense was recorded in the Company's results of operations for U. S. GAAP purposes. |
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| These are: GAAP accounting, managerial accounting, and tax accounting. |
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| For embedded derivatives, the transitional provisions of Canadian GAAP contain grandfathering provisions which allow an adoption timing choice for some embedded derivatives. |
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| For example, using policies in force to unitize claim expenses may cause materially different GAAP policy liabilities than using number of claims. |
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| This financial data has been prepared in accordance with GAAP and prior periods have been restated to reflect the discontinuance of the operations discussed above. |
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| These non-GAAP measures do not have any standardized meaning prescribed by GAAP and are therefore unlikely to be comparable to similar measures presented by other issuers. |
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| These terms do not have any standardized meaning prescribed by Canadian GAAP and may not be comparable to similar measures presented by other issuers. |
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| At the end of a transitional period of approximately five years, Canadian GAAP will cease to exist as a separate, distinct basis of financial reporting for public companies. |
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| Application of the modified equity method will avoid the need to restate the figures of the investee when its basis of GAAP is other than the Public Sector Handbook. |
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| Canadian GAAP requires this when separable and practicable whereas IFRS requires separation based on its cost relative to the total cost of the asset. |
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| The Corporation will, for items of property, plant and equipment where it is impracticable to recreate depreciated cost under IFRS, use either fair value or a previous GAAP revaluation as deemed cost. |
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| This concern is all the more important since the planned adoption of GAAP by these institutions could accentuate the budgetary imbalance situation. |
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| However, under US GAAP an arrangement which is a fixed monetary amount that is settleable with a variable number of the issuer's equity shares is classified as a liability. |
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| This alternative satisfies GAAP criteria for the recipient entity only. |
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| Although GAAP does not allow businesses to generally derecognize liabilities until the liability has been relieved, there is a special exception dealing with gill cards. |
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