Deloitte
Accounting Research Tool
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Appendix C — Abbreviations

Appendix C — Abbreviations

Appendix C — Abbreviations

Abbreviation
Description
AICPA
American Institute of Certified Public Accountants
APB
Accounting Principles Board
ASC
FASB Accounting Standards Codification
ASU
FASB Accounting Standards Update
BC
Basis for Conclusions
CGU
cash-generating unit
C&DI
SEC Compliance and Disclosure Interpretation
CODM
chief operating decision maker
CTA
cumulative translation adjustment
EBITDA
earnings before interest, taxes, depreciation, and amortization
EITF
Emerging Issues Task Force
FAS
Financial Accounting Standard
FASB
Financial Accounting Standards Board
FRM
SEC Division of Corporation Finance’s Financial Reporting Manual
FSP
FASB Staff Position
GAAP
generally accepted accounting principles
IAS
International Accounting Standard
IFRS
International Financial Reporting Standard
IPO
initial public offering
IPR&D
in-process research and development
MD&A
Management’s Discussion and Analysis
NFP
not-for-profit entity
PBE
public business entity
PCAOB
Public Company Accounting Oversight Board
R&D
research and development
RU
reporting unit
SEC
U.S. Securities and Exchange Commission
SFAS
Statement of Financial Accounting Standards