Appendix D — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
AOCI
|
accumulated other comprehensive income
|
|
APIC
|
additional paid-in capital
|
|
ARS
|
auction rate security
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASR
|
SEC Accounting Series Release
|
|
ASU
|
FASB Accounting Standards Update
|
|
CCF
|
cash conversion feature
|
|
CoCo
|
contingently convertible instrument
|
|
CPI
|
consumer price index
|
|
CUSIP
|
Committee on Uniform Security Identification
Procedures
|
|
EBITDA
|
earnings before interest, taxes,
depreciation, and amortization
|
|
EITF
|
FASB Emerging Issues Task Force
|
|
EPS
|
earnings per share
|
|
ESG
|
environmental, social, and governance
|
|
FASB
|
Financial Accounting Standards Board
|
|
GAAP
|
generally accepted accounting principles
|
|
GBP
|
British pound sterling
|
|
HLFV
|
hypothetical liquidation at fair value
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
|
LIBOR
|
London Interbank Offered Rate
|
|
OCA
|
SEC Office of the Chief Accountant
|
|
OCI
|
other comprehensive income
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PIK
|
paid-in-kind
|
|
RPI
|
retail prices index
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SAC
|
subjective acceleration clause
|
|
SBIC
|
small business investment company
|
|
SD
|
sum of the digits
|
|
SEC
|
Securities and Exchange Commission
|
|
SOFR
|
Secured Overnight Financing Rate
|
|
SVPP
|
structured vendor payable program
|
|
SYD
|
sum-of-the-years’ digits
|
|
TDR
|
troubled debt restructuring
|
|
USD
|
U.S. dollar
|
|
VIE
|
variable interest entity
|
|
VSF
|
variable-share forward
|