Appendix C — Abbreviations
| 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
|