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Explanation of Abbreviations
us SEC - Financial Reporting Manual
AcSEC | Accounting Standards Executive Committee of the AICPA | |
ADC | Acquisitions, Development and Construction | |
AICPA | American Institute of Certified Public Accountants | |
APB | Accounting Principles Board Opinion | |
ARB | Accounting Research Bulletin | |
AS | Public Company Accounting Oversight Board Auditing Standard | |
ASC | FASB Accounting Standards Codification | |
ASC-MG | FASB Accounting Standards Codification Master Glossary | |
ASR | Accounting Series Release | |
AT | Codification of Statements on Standards for Attestation Engagements | |
AU | Codification of Statements on Auditing Standards | |
C&DI | Division of Corporation Finance Compliance and Disclosure Interpretations | |
CAQ | Center for Audit Quality | |
CF-OCA | Division of Corporation Finance, Office of Chief Accountant | |
CF-OCC | Division of Corporation Finance, Office of Chief Counsel | |
CF-OMA | Division of Corporation Finance, Office of Mergers and Acquisitions | |
CON | FASB Concepts Statement | |
COSO | Committee of Sponsoring Organizations of the Treadway Commission | |
DCP | Disclosure Controls and Procedures | |
EDGAR | SEC's Electronic Data Gathering, Analysis, and Retrieval system | |
EGC | Emerging Growth Company | |
EITF | FASB's Emerging Issue Task Force (by issue #) | |
EPS | Earnings Per Share | |
FASB | Financial Accounting Standards Board | |
FIN | FASB Interpretation | |
FPI | Foreign Private Issuer | |
FRC | Codification of Financial Reporting Policies | |
FRR | SEC Financial Reporting Release | |
GAAP | Generally Accepted Accounting Principles (in the U.S.) | |
GAAS | Generally Accepted Auditing Standards (in the U.S.) | |
IAS | International Accounting Standards | |
IASB | International Accounting Standards Board | |
ICFR | Internal Control over Financial Reporting | |
IFRS | International Financial Reporting Standards | |
IPO | Initial Public Offering | |
JOBS Act | Jumpstart Our Business Startups Act | |
LP | Limited Partner(s) | |
MD&A | Management's Discussion and Analysis | |
MJDS | Multijurisdictional Disclosure System | |
OCA | SEC's Office of the Chief Accountant | |
OCC | Division of Corporation Finance, Office of Chief Counsel | |
OMA | Division of Corporation Finance, Office of Mergers and Acquisitions | |
OPEB | Other Post Employment Benefits | |
PCAOB | Public Company Accounting Oversight Board | |
PP&E | Property, Plant and Equipment | |
REIT | Real Estate Investment Trust | |
SAB | Staff Accounting Bulletin | |
SAB Topic | Codification of Staff Accounting Bulletins (by topic) | |
SAS | AICPA Statement of Auditing Standards | |
SEC | U.S. Securities and Exchange Commission | |
SFAS | FASB Statements of Financial Accounting Standards | |
S-K | Regulation S-K | |
SOP | AICPA Statement of Position | |
SOX | Sarbanes-Oxley Act of 2002 | |
SRC | Smaller Reporting Company | |
S-T | Regulation S-T (EDGAR) | |
S-X | Regulation S-X | |
WKSI | Well-Known Seasoned Issuer |
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