Appendix F — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
AIN
|
AICPA Accounting Interpretation of an APB
Opinion
|
|
APB
|
Accounting Principles Board
|
|
APIC
|
additional paid-in capital
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASR
|
SEC Accounting Series Release
|
|
ASU
|
FASB Accounting Standards Update
|
|
BCF
|
beneficial conversion feature
|
|
CCF
|
cash conversion feature
|
|
CoCo
|
contingently convertible instrument
|
|
EBITDA
|
earnings before interest, taxes,
depreciation, and amortization
|
|
EITF
|
FASB Emerging Issues Task Force
|
|
EPS
|
earnings per share
|
|
FAS
|
FASB Statement of Financial Accounting
Standards
|
|
FASB
|
Financial Accounting Standards Board
|
|
FSP
|
FASB Staff Position
|
|
FTB
|
FASB Technical Bulletin
|
|
GAAP
|
generally accepted accounting principles
|
|
IAS
|
International Accounting Standard
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
|
LIBOR
|
London Interbank Offered Rate
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
OCA
|
SEC Office of the Chief Accountant
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PIK
|
paid-in-kind
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SEC
|
Securities and Exchange Commission
|
|
TDR
|
troubled debt restructuring
|