Deloitte
Accounting Research Tool
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Appendix E — Abbreviations

Appendix E — Abbreviations

Appendix E — Abbreviations

Abbreviation
Description
AICPA
American Institute of Certified Public Accountants
APIC
additional paid-in capital
ASC
FASB Accounting Standards Codification
ASR
accelerated share repurchase
ASU
FASB Accounting Standards Update
BRRD
Bank Recovery and Resolution Directive
CAD
Canadian dollars
CEO
chief executive officer
CNY
Chinese yuan
CPI
consumer price index
EBITDA
earnings before interest, taxes, depreciation, and amortization
EITF
Emerging Issues Task Force
EPS
earnings per share
EU
European Union
EUR
euro
FASB
Financial Accounting Standards Board
FDA
U.S. Food & Drug Administration
GAAP
generally accepted accounting principles
IAS
International Accounting Standard
IFRS
International Financial Reporting Standard
IPO
initial public offering
ISDA
International Swaps and Derivatives Association Inc.
LIBOR
London Interbank Offered Rate
MD&A
Management’s Discussion and Analysis
OCA
SEC Office of the Chief Accountant
PCAOB
Public Company Accounting Oversight Board
SAB
SEC Staff Accounting Bulletin
S&P 500 Index
Standard and Poor’s 500 stock market index
SEC
U.S. Securities and Exchange Commission
SEPA
standby equity purchase agreement
SPAC
special-purpose acquisition company
USD
U.S. dollars
VWAP
volume-weighted average daily market price