Appendix G — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
APIC
|
additional paid-in capital
|
|
ARS
|
auction rate security
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASU
|
FASB Accounting Standards Update
|
|
BOLI
|
bank-owned life insurance
|
|
CCA
|
cloud computing arrangement
|
|
COLI
|
company-owned life insurance
|
|
CPP
|
cash purchase price
|
|
DPP
|
deferred purchase price
|
|
EA
|
emission allowance
|
|
EITF
|
Emerging Issues Task Force
|
|
EUR
|
euro
|
|
FASB
|
Financial Accounting Standards Board
|
|
GAAP
|
generally accepted accounting principles
|
|
IAS
|
International Accounting Standard
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
|
IPR&D
|
in-process research and development
|
|
LC
|
local currency
|
|
LLC
|
limited liability company
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
MMF
|
money market fund
|
|
NAV
|
net asset value
|
|
NCI
|
noncontrolling interest
|
|
NFP
|
not-for-profit (entity)
|
|
OCA
|
SEC’s Office of the Chief Accountant
|
|
OCI
|
other comprehensive income
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PP&E
|
property, plant, and equipment
|
|
R&D
|
research and development
|
|
ROU
|
right of use
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SEC
|
Securities and Exchange Commission
|
|
SOFR
|
secured overnight financing rate
|
|
SPAC
|
special-purpose acquisition company
|
|
TDR
|
troubled debt restructuring
|
|
TRA
|
tax receivable agreement
|
|
VRDN
|
variable-rate demand note
|
|
USD
|
U.S. dollar
|