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
|
|
CIMA
|
Chartered Institute of Management
Accountants
|
|
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
|
|
FAF
|
Financial Accounting Foundation
|
|
FASB
|
Financial Accounting Standards Board
|
|
FIFO
|
first in, first out
|
|
FRM
|
SEC Financial Reporting Manual
|
|
GAAP
|
generally accepted accounting principles
|
|
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
|
|
USD
|
U.S. dollar
|