Deloitte
Accounting Research Tool
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Appendix C — Abbreviations

Appendix C — Abbreviations

Appendix C — Abbreviations

Abbreviation
Description
AFS
available for sale
AICPA
American Institute of Certified Public Accountants
ARS
auction rate security
ASC
FASB Accounting Standards Codification
ASU
FASB Accounting Standards Update
BI
beneficial interest
CECL
current expected credit loss
CUSIP
Committee on Uniform Security Identification Procedures
DCF
discounted cash flow
ED
exposure draft
EIR
effective interest rate
FAQ
frequently asked question
FASB
Financial Accounting Standards Board
FCAG
Financial Crisis Advisory Group
FDIC
Federal Deposit Insurance Corporation
FFIEC
Federal Financial Institutions Examination Council
FSP
FASB Staff Position
FVTOCI
fair value through other comprehensive income
GAAP
generally accepted accounting principles
GAAS
generally accepted auditing standard
HFI
held for investment
HFS
held for sale
HTM
held to maturity
IASB
International Accounting Standards Board
IFR
interim final rule
IFRS
International Financial Reporting Standard
LIBOR
London Interbank Offered Rate
MD&A
Management’s Discussion and Analysis
MLTN
more likely than not
OCA
SEC Office of the Chief Accountant
OCC
Office of the Comptroller of the Currency
OCI
other comprehensive income
OTTI
other-than-temporary impairment
PCAOB
Public Company Accounting Oversight Board
PCD
purchased credit-deteriorated
PCI
purchased credit-impaired
PCS
postcontract customer support
PFA
purchased financial asset
Q&A
question and answer
SAB
SEC Staff Accounting Bulletin
SEC
Securities and Exchange Commission
SRC
smaller reporting company
TDR
troubled debt restructuring
TRG
transition resource group
VIE
variable interest entity
WARM
weighted-average remaining maturity