Appendix E — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AI
|
artificial
intelligence
|
|
AICPA
|
American
Institute of Certified Public Accountants
|
|
ASC
|
FASB
Accounting Standards Codification
|
|
ASU
|
FASB
Accounting Standards Update
|
|
B&E
|
blend-and-extend
|
|
BC
|
Basis for
Conclusions
|
|
CED
|
contract
establishment date
|
|
CIMA
|
Chartered Institute of
Management Accountants
|
|
CODM
|
chief
operating decision maker
|
|
CPM
|
cost per mille
|
|
CRM
|
customer
relationship management
|
|
EAC
|
estimated
total costs at completion
|
|
ED
|
exposure
draft
|
|
EITF
|
Emerging
Issues Task Force
|
|
EOR
|
employer of record
|
|
FASB
|
Financial
Accounting Standards Board
|
|
FOB
|
free on
board
|
|
GAAP
|
generally
accepted accounting principles
|
|
IAS
|
International Accounting Standard
|
|
IASB
|
International Accounting Standards Board
|
|
IC
|
independent contractor
|
|
IFRIC
|
IFRS
Interpretations Committee
|
|
IFRS
|
International Financial Reporting Standard
|
|
IOSCO
|
International Organization of Securities Commissions
|
|
IP
|
intellectual
property
|
|
IT
|
information
technology
|
|
MD&A
|
Management’s
Discussion and Analysis
|
|
NRE
|
nonrecurring
engineering
|
|
OCA
|
SEC’s Office
of the Chief Accountant
|
|
OEM
|
original
equipment manufacturer
|
|
P&U
|
power and
utilities
|
|
PBE
|
public
business entity
|
|
PCAOB
|
Public
Company Accounting Oversight Board
|
|
PCS
|
postcontract
customer support
|
|
PEO
|
professional employer
organization
|
|
PIR
|
postimplementation review
|
|
PSO
|
professional services organization
|
|
Q&A
|
question and
answer
|
|
R&D
|
research and
development
|
|
RMN
|
retail media network
|
|
ROFO
|
right of first offer
|
|
ROFR
|
right of first refusal
|
|
SaaS
|
software as
a service
|
|
SAB
|
SEC Staff
Accounting Bulletin
|
|
SEC
|
U.S.
Securities and Exchange Commission
|
|
SG&A
|
selling,
general, and administrative
|
|
SSP
|
stand-alone
selling price
|
|
TRG
|
FASB/IASB
transition resource group for revenue recognition
|
|
UCC
|
Uniform
Commercial Code
|
|
U.S.C.
|
United
States Code
|