basis of accounting other than generally accepted accounting principles | ADBA | appropriate disclosed basis of accounting | basis of accounting other than GAAP | comprehensive basis of accounting other than generally accepted accounting principles | comprehensive basis of accounting other than International Accounting Standards or national standards | OCBOA | other comprehensive basis of accounting | other comprehensive financial reporting framework

disclosed basis of accounting | identified basis of accounting

comprehensive basis of accounting | basis of accounting | financial reporting framework

accounting policy

accounting standards [ accounting principles | accounting rules ]

departure from generally accepted accounting principles [ departure from GAAP ]

accounting director | cost accounting manager | accounting department manager | accounting manager

At the same time, basically, the accounting principles we follow are international accounting principles and Canadian accounting principles as agreed on with the CICA and the AICPA and things like that.

1. In the event that a Member State elects to draw up and maintain accounts for the categories referred to in the second subparagraph of Article 3(1), it shall, without prejudice to any future decision on international accounting rules reflect emissions and removals resulting from such activities, calculated as emissions and removals in each accounting period specified in Annex I, minus the value obtained by multiplying the number of years in that accounting period by a Member State's emissions and removals resulting from such activities in its base year, as submitted to the UNFCCC in that Member States reviewed initial report on base ye ...[+++]ar emission data pursuant to the Annex of Decision 13/CMP.1.

(13) The power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to update the definitions laid down in Article 2 in the light of changes to definitions adopted by the bodies of the UNFCCC or the Kyoto Protocol or other multilateral agreement relevant to climate change concluded by the Union, to amend Annex I to add accounting periods and ensure consistency between those accounting periods and the relevant periods applicable to Union emission reduction commitments in other sectors, to amend Annex II with updated reference levels in accordance with the proposed reference levels submitted by Member States pursuant to Article 6 subject to corrections made i ...[+++]n accordance with this Decision, to revise the information specified in Annex III in accordance with scientific progress and to revise the conditions relating to the accounting rules for natural disturbances laid down in Article 9(2) in the light of scientific progress or to reflect revisions to acts adopted by the UNFCCC or Kyoto Protocol bodies.

(13) The power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to update the definitions laid down in this Decision in the light of changes to definitions adopted by the bodies of the UNFCCC or the Kyoto Protocol or other multilateral agreements relevant to climate change concluded by the Union, to amend Annex I to add accounting periods and ensure consistency between those accounting periods and the relevant periods adopted by the bodies of the UNFCCC, or other multilateral agreement relevant to climate change concluded by the Union, to amend Annex II with updated reference levels in accordance with the proposed reference levels submitted by Member St ...[+++]ates subject to corrections made in accordance with this Decision and in the light of changes to reference levels approved by the bodies of the UNFCCC or the Kyoto Protocol, to revise the information specified in Annex III in accordance with scientific progress and in the light of changes adopted by the bodies of the UNFCCC or the Kyoto Protocol or other successor frameworks and to revise the conditions relating to the accounting rules for natural disturbances laid down in this Decision in the light of scientific progress or to reflect revisions to acts adopted by the UNFCCC or Kyoto Protocol bodies.