Appendix C — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
APB
|
Accounting Principles Board
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASR
|
SEC Accounting Series Release
|
|
ASU
|
FASB Accounting Standards Update
|
|
C&DI
|
SEC Compliance and Disclosure
Interpretation
|
|
CAQ
|
Center for Audit Quality
|
|
CFR
|
Code of Federal Regulations
|
|
CIMA
|
Chartered Institute of Management Accountants
|
|
FASB
|
Financial Accounting Standards Board
|
|
FRC
|
SEC Financial Reporting Codification
|
|
FRM
|
SEC Division of Corporation Finance’s
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
|
|
ISA
|
International Standards on Auditing
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
PAM
|
proportional amortization method
|
|
PBE
|
public business entity
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
SFAS
|
Statement of Financial Accounting
Standards
|
|
SRC
|
smaller reporting company
|