Deloitte
Accounting Research Tool
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Appendix D — Abbreviations

Appendix D — Abbreviations

Appendix D — Abbreviations

Abbreviation
Description
AICPA
American Institute of Certified Public Accountants
ASC
FASB Accounting Standards Codification
ASU
FASB Accounting Standards Update
C&DI
SEC Compliance and Disclosure Interpretation
CAQ
Center for Audit Quality
CEO
chief executive officer
CODM
chief operating decision maker
COO
chief operating officer
EBITDA
earnings before interest, taxes, depreciation, and amortization
EDGAR
SEC’s Electronic Data Gathering, Analysis, and Retrieval system
Exchange Act
Securities Exchange Act of 1934
FAF
Financial Accounting Foundation
FASB
Financial Accounting Standards Board
FIFO
first in, first out
FRM
SEC Financial Reporting Manual
GAAP
generally accepted accounting principles
IASB
International Accounting Standards Board
ICFR
internal control over financial reporting
IFRS
International Financial Reporting Standard
LIFO
last in, first out
MD&A
Management’s Discussion and Analysis
OCA
SEC’s Office of the Chief Accountant
P&L
profit and loss
PCAOB
Public Company Accounting Oversight Board
SEC
Securities and Exchange Commission
Securities Act
Securities Act of 1933
SFAS
Statement of Financial Accounting Standards