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
|