Financial Reporting Manual
Dec. 11, 2017
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
Last Reviewed or Updated: Dec. 20, 2022