Appendix B — Abbreviations

American Institute of Certified Public Accountants

accumulated other comprehensive income

FASB Accounting Standards Codification

FASB Accounting Standards Update

SEC Compliance and Disclosure Interpretation

Center for Audit Quality

Chartered Institute of Management Accountants

chief operating decision maker

emerging growth company

Financial Accounting Standards Board

SEC Division of Corporation Finance’s Financial Reporting Manual

generally accepted accounting principles

internal control over financial reporting

initial public offering

information technology

limited liability company

Management’s Discussion & Analysis

public business entity

Public Company Accounting Oversight Board

Private Company Council

property, plant, and equipment

SEC Staff Accounting Bulletin

U.S. Securities and Exchange Commission

smaller reporting company