Appendix C — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
AOCI
|
accumulated other comprehensive income
|
|
APB
|
Accounting Principles Board
|
|
AR
|
accounts receivable
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASU
|
FASB Accounting Standards Update
|
|
BC
|
Basis for Conclusions
|
|
C&DI
|
SEC’s Compliance and Disclosure
Interpretation
|
|
CAQ
|
Center for Audit Quality
|
|
CEO
|
chief executive officer
|
|
CFR
|
Code of Federal Regulations
|
|
CGU
|
cash-generating unit
|
|
CTA
|
cumulative translation adjustment
|
|
DUSTR
|
SEC disclosure update and simplification
technical release
|
|
EBITDA
|
earnings before income taxes, depreciation,
and amortization
|
|
EDGAR
|
SEC’s Electronic Data Gathering, Analysis,
and Retrieval system
|
|
EITF
|
Emerging Issues Task Force
|
|
Exchange Act
|
Securities Exchange Act of 1934
|
|
FASB
|
Financial Accounting Standards Board
|
|
FCC
|
Federal Communications Commission
|
|
FRM
|
SEC Financial Reporting Manual
|
|
FTC
|
Federal Trade Commission
|
|
GAAP
|
generally accepted accounting principles
|
|
IT
|
information technology
|
|
MD&A
|
Management’s Discussion and Analysis
|
| NFP |
not-for-profit (entity)
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PP&E
|
property, plant, and equipment
|
|
REIT
|
real estate investment trust
|
|
ROU
|
right of use
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
Securities Act
|
Securities Act of 1933
|