Usage examples of "гаап" in Russian with translation to English

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С 2005 года Швейцарская биржа SWX требует от предприятий, включенных в листинг основного сегмента, применения либо МСФО, либо ГААП Соединенных Штатов при составлении их консолидированных финансовых отчетов. Since 2005, the SWX Swiss Exchange requires entities listed in the main segment to apply either IFRS or United States GAAP in their consolidated financial statements.

Кроме того, аудит отдельных и консолидированных финансовых отчетов, составленных в соответствии с ГААП Соединенных Штатов, должен проводиться на основе общепринятых стандартов аудита Соединенных Штатов, установленных Американским институтом дипломированных присяжных бухгалтеров и Советом по надзору за учетом в публичных компаниях. Furthermore, the audit of separate and consolidated financial statements drawn up in accordance with United States GAAP must be audited according to the United States generally accepted auditing standards of the American Institute of Certified Public Accountants and the Public Company Accounting Oversight Board.

В соответствии с проектами предложений публичные компании, крупные кооперативы, крупные фонды и предприятия, на которые распространяется требование о представлении консолидированной отчетности, будут обязаны составлять свои (консолидированные) финансовые отчеты в соответствии с признанным комплексом правил финансовой отчетности (например, швейцарские ГААП-ФЕР, МСФО или ГААП Соединенных Штатов), которые обеспечивают объективное представление о положении дел. According to the draft proposals, public companies, large-scale cooperatives, large foundations and entities subject to a consolidation requirement will have to draw up their (consolidated) financial statements in accordance with a recognized financial accounting framework (e.g. Swiss GAAP FER, IFRS or United States GAAP) that provides for a fair presentation.

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