Deloitte
Accounting Research Tool
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Appendix G — Abbreviations

Appendix G — Abbreviations

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
ERISA
Employee Retirement Income Security Act of 1974
EUR
euro
FASB
Financial Accounting Standards Board
GAAP
generally accepted accounting principles
IAS
International Accounting Standard
IFRIC
IFRS Interpretations Committee
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
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
SFAS
Statement of Financial Accounting Standards
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