Appendix D — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASU
|
FASB Accounting Standards Update
|
|
AWMV
|
aggregate worldwide market value
|
|
CAQ
|
Center for Audit Quality
|
|
CF-OCA
|
SEC Division of Corporation Finance, Office
of the Chief Accountant
|
|
CFR
|
Code of Federal Regulations
|
|
EDGAR
|
Electronic Data Gathering, Analysis, and Retrieval
|
|
EGC
|
emerging growth company
|
|
FASB
|
Financial Accounting Standards Board
|
|
FAST Act
|
Fixing America’s Surface Transportation Act
|
|
FR
|
Federal Register
|
|
FRM
|
SEC Financial Reporting Manual
|
|
GAAP
|
generally accepted accounting principles
|
|
GAAS
|
generally accepted auditing standards
|
|
IASB
|
International Accounting Standards Board
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
|
IPR&D
|
in-process research and development
|
|
JOBS Act
|
Jumpstart Our Business Startups Act
|
|
M&A
|
mergers and acquisitions
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
PBE
|
public business entity
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PP&E
|
property, plant, and equipment
|
|
R&D
|
research and development
|
|
REIT
|
real estate investment trust
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SAS
|
Statement on Auditing Standards
|
|
SEC
|
Securities and Exchange Commission
|
|
SPAC
|
special-purpose acquisition company
|
|
SRC
|
smaller reporting company
|