Appendix C — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AFS
|
available for sale
|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
AOCI
|
accumulated other comprehensive income
|
|
APIC
|
additional paid-in capital
|
|
ARO
|
asset retirement obligation
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASU
|
FASB Accounting Standards Update
|
|
BRL
|
Brazilian real
|
|
BsF
|
Venezuelan Bolivar
|
|
C&DI
|
SEC Compliance and Disclosure Interpretation
|
|
CAD
|
Canadian dollar
|
|
CECL
|
current expected credit loss
|
|
CTA
|
cumulative translation adjustment
|
|
DTA
|
deferred tax asset
|
|
DTL
|
deferred tax liability
|
|
EITF
|
Emerging Issues Task Force
|
|
EU
|
European Union
|
|
EUR
|
euro
|
|
FAS
|
FASB Statement of Financial Accounting
Standard
|
|
FASB
|
Financial Accounting Standards Board
|
|
FC
|
foreign currency
|
|
FIFO
|
first in, first out
|
|
FRR
|
SEC Financial Reporting Release
|
|
FVTNI
|
fair value through net income
|
|
GAAP
|
generally accepted accounting principles
|
|
GBP
|
British pound sterling
|
|
HFI
|
held for investment
|
|
HFS
|
held for sale
|
|
HTM
|
held to maturity
|
|
IAS
|
International Accounting Standard
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IMF
|
International Monetary Fund
|
|
IPTF
|
International Practices Task Force
|
|
IRS
|
Internal Revenue Service
|
|
JPY
|
Japanese yen
|
|
LC
|
local currency
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
MXN
|
Mexican peso
|
|
NCI
|
noncontrolling interest
|
|
NRV
|
net realizable value
|
|
OCA
|
SEC Office of the Chief Accountant
|
|
OCI
|
other comprehensive income
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PLN
|
Polish zloty
|
|
PP&E
|
property, plant, and equipment
|
|
ROU
|
right of use
|
|
SDR
|
special drawing right
|
|
SEC
|
Securities and Exchange Commission
|
|
UK
|
United Kingdom
|
|
USD
|
U.S. dollar
|
|
VIE
|
variable interest entity
|
|
WEO
|
World Economic Outlook
|
|
ZAR
|
South African rand
|