Appendix C — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
AOCI
|
accumulated other comprehensive income
|
|
APIC
|
additional paid-in capital
|
|
ARB
|
AICPA Accounting Research Bulletin
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASR
|
SEC Accounting Series Release
|
|
ASU
|
FASB Accounting Standards Update
|
|
CTA
|
cumulative translation adjustment
|
|
DTA
|
deferred tax asset
|
|
DTL
|
deferred tax liability
|
|
EBITDA
|
earnings before interest, taxes,
depreciation, and amortization
|
|
EITF
|
FASB Emerging Issues Task Force
|
|
EPS
|
earnings per share
|
|
ETR
|
effective tax rate
|
|
FASB
|
Financial Accounting Standards Board
|
|
FRR
|
SEC Financial Reporting Release
|
|
GAAP
|
generally accepted accounting principles
|
|
HLBV
|
hypothetical liquidation at book value
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
|
IRC
|
Internal Revenue Code
|
|
IRR
|
internal rate of return
|
|
LIHTC
|
low-income housing tax credit
|
|
LLC
|
limited liability company
|
|
NCI
|
noncontrolling interest
|
|
OCI
|
other comprehensive income
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
SOP
|
AICPA Statement of Position
|
|
UP-C
|
umbrella partnership C corporation
|
|
VIE
|
variable interest entity
|