Appendix E — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
ASC
|
FASB Accounting Standards Codification
|
|
CAQ
|
Center for Audit Quality
|
|
C&DI
|
SEC’s Compliance and Disclosure Interpretation
|
|
Exchange Act
|
Securities Exchange Act of 1934
|
|
FASB
|
Financial Accounting Standards Board
|
|
FPI
|
foreign private issuer
|
|
FRM
|
SEC Financial Reporting Manual
|
|
GAAP
|
generally accepted accounting principles
|
|
ICFR
|
internal control over financial
reporting
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
SEC
|
Securities and Exchange Commission
|
|
Securities Act
|
Securities Act of 1933
|
|
SRC
|
smaller reporting company
|
|
XBRL
|
eXtensible Business Reporting Language
|