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Financial Reporting Manual

Dec. 11, 2017

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EXPLANATION OF ABBREVIATIONS

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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