Appendix E — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
APIC
|
additional paid-in capital
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASR
|
Accounting Series Release
|
|
ASU
|
FASB Accounting Standards Update
|
|
CAQ
|
Center for Audit Quality
|
|
CEO
|
chief executive officer
|
|
CFR
|
Code of Federal Regulations
|
|
CFRP/CFRR
|
Codification of Financial Reporting
Policies
|
|
CIMA
|
Chartered Institute of Management Accountants
|
|
DECS
|
debt exchangeable for common stock
|
|
EBIT
|
earnings before interest and taxes
|
|
EBITDA
|
earnings before interest, taxes,
depreciation, and amortization
|
|
EITF
|
Emerging Issues Task Force
|
|
EPS
|
earnings per share
|
|
ERISA
|
Employee Retirement Income Security Act of 1974
|
|
ESOP
|
employee stock ownership plan
|
|
FASB
|
Financial Accounting Standards Board
|
|
FDA
|
Food and Drug Administration
|
|
FELINE
|
flexible equity-linked exchangeable
|
|
FRM
|
SEC Division of Corporation Finance’s Financial Reporting
Manual
|
|
FRR
|
Financial Reporting Release
|
|
GAAP
|
generally accepted accounting principles
|
|
IAS
|
International Accounting Standard
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
| IRC |
Internal Revenue Code
|
|
LIBOR
|
London Interbank Offered Rate
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
NAV
|
net asset value
|
|
OCA
|
SEC Office of the Chief Accountant
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PEPS
|
premium exchangeable participating
securities
|
|
PIK
|
paid-in-kind
|
|
PRIDES
|
preferred redeemable increased dividend
equity securities
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SAFE
|
simple agreement for future equity
|
|
SBIC
|
small business investment company
|
|
SEC
|
Securities and Exchange Commission
|
|
SPAC
|
special-purpose acquisition company
|
|
S&P 500
|
Standard & Poor’s 500 stock market
index
|
|
VSF
|
variable-share forward
|
|
VWAP
|
volume-weighted average price
|
|
ZCall
|
zero-strike call option
|