Appendix E — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AETR
|
annual effective tax rate
|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
APB
|
Accounting Principles Board
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASR
|
SEC Accounting Series Release
|
|
ASU
|
FASB Accounting Standards Update
|
|
AWMV
|
aggregate worldwide market value
|
|
CAE
|
critical accounting estimate
|
|
CAM
|
critical audit matter
|
|
CAQ
|
Center for Audit Quality
|
|
CEO
|
chief executive officer
|
|
CFO
|
chief financial officer
|
|
CIMA
|
Chartered Institute of Management Accountants
|
|
CODM
|
chief operating decision maker
|
|
C&DI
|
SEC Compliance and Disclosure
Interpretation
|
|
DLOM
|
discount for lack of marketability
|
|
Dodd-Frank Act or Dodd-Frank
|
Dodd-Frank Wall Street Reform and Consumer Protection Act
|
|
DTA
|
deferred tax asset
|
|
DTL
|
deferred tax liability
|
|
EBITDA
|
earnings before interest, taxes,
depreciation, and amortization
|
|
EDGAR
|
SEC’s Electronic Data Gathering, Analysis,
and Retrieval system
|
|
EGC
|
emerging growth company
|
|
EITF
|
Emerging Issues Task Force
|
|
EMI
|
equity method investee
|
|
EPS
|
earnings per share
|
|
ESPP
|
employee stock purchase plan
|
|
Exchange Act or 1934 Act
|
Securities Exchange Act of 1934
|
|
FAQ
|
frequently asked question
|
|
FASB
|
Financial Accounting Standards Board
|
|
FAST Act
|
Fixing America’s Surface Transportation Act
|
|
FRM
|
SEC Division of Corporation Finance’s
Financial Reporting Manual
|
|
GAAP
|
generally accepted accounting principles
|
|
GAAS
|
generally accepted auditing standards
|
|
HTML
|
HyperText Markup Language
|
|
ICFR
|
internal control over financial
reporting
|
|
IESBA
|
International Ethics Standards Board for Accountants
|
|
IFRS
|
International Financial Reporting Standard
|
|
IPO
|
initial public offering
|
|
IRC
|
Internal Revenue Code
|
|
IRR
|
internal rate of return
|
|
IRS
|
Internal Revenue Service
|
|
ISO
|
incentive stock option
|
|
JOBS Act
|
Jumpstart Our Business Startups Act
|
|
KPI
|
key performance indicator
|
|
LLC
|
limited liability company
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
Nasdaq
|
National Association of Securities Dealers
Automated Quotations
|
|
NQSO or NSO
|
nonqualified stock option
|
|
NYSE
|
New York Stock Exchange
|
|
PBE
|
public business entity
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PCC
|
Private Company Council
|
|
REIT
|
real estate investment trust
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
Sarbanes-Oxley Act or Sarbanes-Oxley
|
Sarbanes-Oxley Act of 2002
|
|
SAS
|
AICPA Statement on Auditing Standard
|
|
S&P
|
Standard & Poor’s
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
Securities Act or 1933 Act
|
Securities Act of 1933
|
|
SPAC
|
special-purpose acquisition company
|
|
SRC
|
smaller reporting company
|
|
Tax Act
|
Tax Cuts and Jobs Act of 2017
|
|
TRA
|
tax receivable agreement
|
|
XBRL
|
eXtensible Business Reporting Language
|
|
XML
|
eXtensible Markup Language
|