Deloitte
Accounting Research Tool
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Appendix D — Abbreviations

Appendix D — Abbreviations

Appendix D — Abbreviations

Abbreviation
Description
AICPA
American Institute of Certified Public Accountants
AIN-APB
Accounting Interpretations of an APB Opinion
APB
Accounting Principles Board
APIC
additional paid-in capital
ASC
FASB Accounting Standards Codification
ASR
Accounting Series Release
ASU
FASB Accounting Standards Update
CEO
chief executive officer
CFO
chief financial officer
CPI
consumer price index
CTO
chief technology officer
DLOM
discount for lack of marketability
DRIP
dividend reinvestment program
DTA
deferred tax asset
EBITDA
earnings before interest, taxes, depreciation, and amortization
EITF
Emerging Issues Task Force
EPS
earnings per share
ESOP
employee stock ownership plan
ESPP
employee stock purchase plan
FASB
Financial Accounting Standards Board
FIFO
first in, first out
FRM
SEC Division of Corporation Finance’s Financial Reporting Manual
FRR
Financial Reporting Release
GAAP
generally accepted accounting principles
GARCH
Generalized Autoregressive Conditional Heteroskedasticity
IAS
International Accounting Standard
IBC
incentive-based compensation
IFRS
International Financial Reporting Standard
IPO
initial public offering
IRC
Internal Revenue Code
IRR
internal rate of return
IRS
Internal Revenue Service
ISO
incentive stock option
LTIP
long-term incentive plan
MD&A
Management’s Discussion and Analysis
MOIC
multiple of invested capital
MSA
master supply agreement
Nasdaq
National Association of Securities Dealers Automater Quotations
NQSO or NSO
nonqualified stock option
NYSE
New York Stock Exchange
OEA
SEC’s Office of Economic Analysis
PCAOB
Public Company Accounting Oversight Board
PHLX
Philadelphia Exchange
RSU
restricted stock unit
SAB
SEC Staff Accounting Bulletin
SAR
stock appreciation right
SEC
U.S. Securities and Exchange Commission
SOP
AICPA Statement of Position
S&P 500
Standard & Poor’s 500 stock market index
TSR
total shareholder return