|
AAA |
American Accounting Association |
|
AAER |
Accounting and Auditing Enforcement Release |
|
AcSEC |
Accounting Standards Executive Committee of the American Institute of
CPAs |
|
AICPA |
American Institute of Certified Public Accountants |
|
APB |
Accounting Principles Board |
|
ARB |
Accounting Research Bulletin |
|
ASC |
Accounting Standards
Codification |
|
ASR |
Accounting Series Release |
|
AU |
Codification of Auditing Standards |
|
CAQ |
Center for Audit Quality |
|
CEO |
Chief executive officer |
|
CFA |
Chartered Financial Analyst |
|
CFO |
Chief financial officer |
|
CIFiR |
SEC Advisory Committee
on Improvements to Financial Reporting |
|
DIG |
Derivatives Implementation Group |
|
DOJ |
Department of Justice |
|
EC |
European Commission |
|
EESA |
Emergency Economic
Stabilization Act of 2008 |
|
EITF |
Emerging Issues Task Force |
|
FAF |
Financial Accounting Foundation |
|
FASAB |
Federal Accounting Standards Advisory Board |
|
FASAC |
Financial Accounting Standards Advisory Council |
|
FASB |
Financial Accounting Standards Board |
|
FDIC |
Federal Deposit
Insurance Corporation |
|
FDICIA |
Federal Deposit
Insurance Corporation Improvement Act of 1991 |
|
FEI |
Financial Executives International |
|
FSP |
FASB Staff Position |
|
FTC |
Federal Trade Commission |
|
GAAP |
Generally Accepted Accounting Principles |
|
GAO |
General Accounting Office |
|
GASAC |
Governmental Accounting Standards Advisory Council |
|
GASB |
Governmental Accounting Standards Board |
|
GAAP |
Generally accepted accounting principles |
|
GAAS |
Generally accepted auditing standards |
|
IAS |
International Accounting Standard |
|
IASB |
International Accounting Standards Board |
|
IASC |
International Accounting Standards Committee |
|
IFAC |
International Federation of Accountants |
|
IFRS |
International Financial Reporting Standard |
|
IMA |
Institute of Management Accountants |
|
IRS |
Internal Revenue Service |
|
MD&A |
Management’s Discussion and Analysis |
|
OCC |
Office of the
Comptroller of the Currency |
|
OTS |
Office of Thrift
Supervision |
|
OTTI |
Other-than-Temporary
Impairment |
|
PCAOB |
Public Company Accounting Oversight Board |
|
SAB |
Staff Accounting Bulletin |
|
SAS |
Statement on Auditing Standards |
|
SEC |
U.S. Securities and Exchange Commission |
|
SECPS |
SEC
Practice Section of AICPA |
|
SFAC |
Statement of Financial Accounting Concepts |
|
SFAS |
Statement of Financial Accounting Standards |
|
SoP |
Statement of Position |
|
SOX |
Sarbanes-Oxley Act of
2002 |
|
XBRL |
eXtensible Business Reporting Language |