Appendix I — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
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
|
|
CD&A
|
Compensation Discussion and Analysis
|
|
CEO
|
chief executive officer
|
|
CF
|
[SEC Division of] Corporation Finance
|
|
CFO
|
chief financial officer
|
|
CODM
|
chief operating decision maker
|
|
COVID-19
|
coronavirus disease 2019
|
|
DCPs
|
disclosure controls and procedures
|
|
EBIT
|
earnings before interest and taxes
|
|
EBITDA
|
earnings before interest, taxes,
depreciation, and amortization
|
|
EBITDAR
|
earnings before interest, taxes,
depreciation, amortization, and rent
|
|
EBITDAX
|
earnings before interest, taxes,
depreciation, amortization, and exploration
|
|
FASB
|
Financial Accounting Standards Board
|
|
FAQs
|
frequently asked questions
|
|
FFO
|
funds from operations
|
|
FIFO
|
first in, first out
|
|
FPI
|
foreign private issuer
|
|
FRM
|
SEC Division of Corporation Finance's
Financial Reporting Manual
|
|
GAAP
|
generally accepted accounting principles
|
|
ICFR
|
internal control over financial
reporting
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
|
IPR&D
|
in-process research and development
|
|
KPI
|
key performance indicator
|
|
LIFO
|
last in, first out
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
MJDS
|
Canadian Multijurisdictional Disclosure
System
|
|
NAREIT
|
National Association of Real Estate
Investment Trusts
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
ROIC
|
return on invested capital
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
SPAC
|
special-purpose acquisition company
|
|
S&P
|
Standard and Poor’s
|