| Abbreviation | What It Stands For | More Information |
|---|
| AASB | Australian Accounting Standards Board | Website |
|---|
| AOSSG | Asian-Oceanian Standard-Setters Group (AOSSG) |
Info and
Website |
|---|
| APB | Accounting Principles Board (Predecessor to FASB) | FASB Website |
|---|
| ARC | Accounting Regulatory Committee (of the European Commission) |
Website |
|---|
| ARG | Analyst Representative Group | renamed CMAC in 2011 |
|---|
| ASB | Accounting Standards Board (United Kingdom) |
Website |
|---|
| ASBJ | Accounting Standards Board of Japan |
Website |
|---|
| ASU | Accounting Standards Update |
FASB pronouncements since release of the FASB Codification in July 2009 |
|---|
| CESR | Committee of European Securities Regulators |
succeeded by ESMA in 2011 |
|---|
| CFSS | Consultative Forum of Standard Setters of Europe | Info |
|---|
| CICA | Canadian Institute of Chartered Accountants | Website |
|---|
| CMAC | Capital Markets Advisory Committee (formerly Analyst Representative Group) | Info |
|---|
| DP | Discussion Paper | — |
|---|
| DSOP | Draft Statement of Principles | Published by old IASC |
|---|
| DTT | Deloitte Touche Tohmatsu | Website |
|---|
| EC | European Commission |
Info and
Website |
|---|
| ED | Exposure Draft | — |
|---|
| EFRAG | European Financial Reporting Advisory Group | Info and Website |
|---|
| EITF | Emerging Issues Task Force (of FASB) | Website |
|---|
| ESMA | European Securities and Markets Authority (formely Committee of European Securities Regulators,
CESR) | Info and
Website |
|---|
| FASB | Financial Accounting Standards Board (United States) | Info and Website |
|---|
| FinREC | US Financial Reporting Executive Committee (formerly Accounting Standards Executive Committee, AcSEC) |
Website |
|---|
| G4+1 | Group of Four Plus One (Accounting Standard Setters) | Info |
|---|
| GAAP | Generally Accepted Accounting Principles.
In United Kingdom and several other countries, GAAP stands for Generally Accepted Accounting Practice. | — |
|---|
| GASB | Governmental Accounting Standards Board (United States) | Website |
|---|
| GRI | Global Reporting Initiative |
Info and
Website |
|---|
| IAASB | International Auditing and Assurance Standards Board | Website |
|---|
| IAESB | International Accounting Education Standards Board | Website |
|---|
| IAS | International Accounting Standard(s) | Standards issued by IASC |
|---|
| IASB | International Accounting Standards Board | Info and
Website |
|---|
| IASC | International Accounting Standards Committee | Info |
|---|
| IASCF | International Accounting Standards Committee Foundation |
renamed IFRSF in 2010 |
|---|
| IESBA | International Ethics Standards Board for Accountants | Website |
|---|
| IFAC | International Federation of Accountants | Info and Website |
|---|
| IFRIC | International Financial Reporting Interpretations Committee |
renamed IFRSIC in 2010 |
|---|
| IFRS | International Financial Reporting Standard(s) | Standards issued by IASB |
|---|
| IFRSF | International Financial Reporting Standards Foundation (formerly International Accounting Standards Committee Foundation) | Info and
Website |
|---|
| IFRSIC | International Financial Reporting Standards Interpretations Committee
(formerly International Financial Reporting Interpretations Committee) | Info |
|---|
| IIRC | International Integrated Reporting Committee |
Info and
Website |
|---|
| IOSCO | International Organization of Securities Commissions | Info and Website |
|---|
| IPSAS | International Public Sector Accounting Standards (issued by IPSASB) | Info and Website |
|---|
| IPSASB | International Public Sector Accounting Standards Board (of IFAC) – formerly known as Public Sector Committee (PSC) | Info and Website |
|---|
| ISA | International Standard on Auditing (issued by IAASB) | Website |
|---|
| IVSC | International Valuation Standards Committee | Info |
|---|
| JWG | Joint Working Group on Financial Instruments | Info |
|---|
| PAAinE | Pro-active Accounting in Europe | Info |
|---|
| PCAOB | Public Company Accounting Oversight Board (United States) | Info and Website |
|---|
| PIOB | Public Interest Oversight Board (of IFAC) | Info and Website |
|---|
| SARG | Standards Advice Review Group (of the European Commission) | Info |
|---|
| SEC | Securities and Exchange Commission (United States) | Info and Website |
|---|
| SME | Small or Medium-sized Entity | Info |
|---|
| XBRL | eXtensible Business Reporting Language | Info and Website |
|---|
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