Appendix C — Abbreviations | DART – Deloitte Accounting Research Tool

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Abbreviation	Description
AICPA	American Institute of Certified Public Accountants
ARB	Accounting Research Bulletin
ASC	FASB Accounting Standards Codification
ASU	FASB Accounting Standards Update
CECL	current expected credit loss
CFO	chief financial officer
CME	Chicago Mercantile Exchange
DOJ	U.S. Department of Justice
EITF	Emerging Issues Task Force
FASB	Financial Accounting Standards Board
FDA	U.S. Food and Drug Administration
FIN	FASB Interpretation
GAAP	generally accepted accounting principles
IAS	International Accounting Standard
IBNR	incurred but not reported
ICFR	internal control over financial reporting
IFRIC	IFRS Interpretations Committee
IFRS	International Financial Reporting Standard
IPO	initial public offering
JV	joint venture
MD&A	Management’s Discussion and Analysis
MLP	master limited partnership
PCAOB	Public Company Accounting Oversight Board
SAB	SEC Staff Accounting Bulletin
SEC	U.S. Securities and Exchange Commission
SPE	special-purpose entity

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