Appendix C — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AFS
|
available for sale
|
|
AOCI
|
accumulated other comprehensive income
|
|
APIC
|
additional paid-in capital
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASU
|
FASB Accounting Standards Update
|
|
CGU
|
cash-generating unit
|
| CPI |
consumer price index
|
|
CTA
|
cumulative translation adjustment
|
|
DTA
|
deferred tax asset
|
|
DTL
|
deferred tax liability
|
|
EPS
|
earnings per share
|
|
FASB
|
Financial Accounting Standards Board
|
|
FIFO
|
first in, first out
|
|
FVO
|
fair value option
|
|
FVTNI
|
fair value through net income
|
|
FVTOCI
|
fair value through other comprehensive
income
|
|
FVTPL
|
fair value through profit or loss
|
|
GAAP
|
generally accepted accounting principles
|
|
HFI
|
held for investment
|
|
HFS
|
held for sale
|
|
HTM
|
held to maturity
|
|
IAS
|
International Accounting Standard
|
|
IASB
|
International Accounting Standards Board
|
|
IFRIC
|
IFRS Interpretations Committee
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IP
|
intellectual property
|
|
IPO
|
initial public offering
|
|
IPR&D
|
in-process research and development
|
|
LIFO
|
last in, first out
|
|
LLC
|
limited liability corporation
|
|
NAV
|
net asset value
|
|
OCI
|
other comprehensive income
|
|
PBE
|
public business entity
|
|
PP&E
|
property, plant, and equipment
|
|
ROU
|
right of use
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
SPPI
|
solely payments of principal and
interest
|
|
VIE
|
variable interest entity
|
|
YTD
|
year-to-date
|